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qualified domestic relations order, and that there would have
been some type of a penalty, [he] most certainly would have
requested [his] attorney to make sure that it was done in full
compliance.” Assuming petitioner was given inadequate advice by
his counsel, this is not the proper forum for petitioner to seek
redress for that alleged wrong. Estate of Quirk v. Commissioner,
T.C. Memo. 1995-234.
On the record before the Court, we find that petitioner is
liable for the 10-percent additional tax on the $250,000 early
distribution from his IRA, pursuant to section 72(t).
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011