Gregory Scott West - Page 4

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          medical treatment since then.                                               
               Petitioner testified that he did not seek medical attention            
          during 1996 through 1998 because he was attempting to secure                
          employment on a part-time basis and health insurance with no                
          “annual caps”.  He further testified that “unfortunately, if you            
          keep it anonymous, you have greater chances of getting                      
          employment, and you know, insurance.”  Petitioner began working             
          for American Express in mid-1998.  Petitioner works on a part-              
          time basis, approximately 32 hours per week.  American Express              
          offers health insurance with no “annual caps” and a salary                  
          continuance program under the Family and Medical Leave Act of               
          1993, Pub. L. 103-3, 107 Stat. 6.  Petitioner testified that had            
          he found a company that would have provided the insurance he was            
          seeking and the part-time schedule, he would have been able to              
          work in 1997.                                                               
               Prior to the year in issue petitioner individually owned an            
          IRA account.  During 1997, petitioner withdrew $38,855 from his             
          IRA account.  Petitioner did not roll over the IRA amounts into             
          another qualified employee retirement plan or individual                    
          retirement plan.  The amount withdrawn was reported on                      
          petitioner’s 1997 Federal income tax return.  Although the amount           
          of the distribution was reported on the return, petitioner did              
          not compute the 10-percent additional tax due for premature                 
          distribution.  Petitioner, who was born on March 7, 1957, was 40            

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