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___ (9th Cir. 2003); Hart v. Commissioner, T.C. Memo. 2001-306.
Accordingly, we sustain respondent’s determinations of
deficiencies.6
B. Additional Tax for Early Distributions
Respondent determined that petitioner is liable for a 10-
percent additional tax on the taxable amounts of his pension and
IRA distributions in 1997 and 1998. If any individual taxpayer
receives any amount from a qualified retirement plan, the
taxpayer’s tax is increased by an amount equal to 10 percent of
the portion of such amount that is includable in gross income.
Sec. 72(t)(1).7 A qualified retirement plan includes individual
retirement accounts. Sec. 4974(c). The evidence clearly
supports imposition of this addition, and petitioner raises no
arguments with respect to this issue. We sustain respondent’s
determinations on the basis of the record before us.
6Petitioner submitted documents to respondent with respect
to his 1997 and 1998 tax years in which he argued that his wages
were not includable in gross income since wages are not listed in
the regulations promulgated under sec. 861, notably sec. 1.861-
8(f), Income Tax Regs. Those regulations provide rules for
determining whether income is considered from sources within or
without the United States. Petitioner did not raise this
argument in his petition or on brief. In any event, that
argument is frivolous. See Takaba v. Commissioner, 119 T.C. 285,
294-295 (2002); Williams v. Commissioner, 114 T.C. 136, 138-139
(2000); Corcoran v. Commissioner, T.C. Memo. 2002-18, affd. 54
Fed. Appx. 254 (9th Cir. 2002).
7Sec. 72(t)(2) excepts certain distributions from the 10-
percent additional tax. Petitioner does not argue that any of
those exceptions apply, and there is no evidence in the record
from which to conclude that they are applicable.
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