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Respondent determined a deficiency in petitioner’s Federal
income tax of $510 for the taxable year 1999. The issue for
decision is whether a qualified retirement plan distribution was
attributable to petitioner’s being “disabled” within the meaning
of section 72(m)(7), thereby excepting petitioner from liability
for the section 72(t) additional tax.
Some of the facts have been stipulated and are so found.
The stipulations of fact and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Fayetteville, North Carolina, on the date the petition was filed
in this case.
Petitioner is employed by the U.S. Postal Service, but she
generally has not been working there since becoming ill on
February 19, 1997. Petitioner was hospitalized for depression in
May 1997 and released in July of that year. Beginning in
September 1997, petitioner began treatment with Dr. Seth
Labovitz, a clinical psychologist with the Department of Veterans
Affairs Medical Center in Salisbury, North Carolina. Dr.
Labovitz determined that petitioner’s condition was at least in
part work-related. In January 1998, Dr. Labovitz recommended
that petitioner return to work on a full-time basis, but in a
position with little or no supervisory responsibility.
By letter dated May 15, 1998, petitioner was notified by the
U.S. Department of Labor, Employment Standards Administration,
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