Charlotte Marie Scott - Page 7

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          Therefore, in order for petitioner to prevail, she must show that           
          the distributions fall under one of the exceptions under section            
               With respect to section 72(t), this Court has repeatedly               
          held that it is bound by the list of statutory exceptions                   
          enumerated in section 72(t)(2).  See, e.g., Arnold v.                       
          Commissioner, 111 T.C. 250, 255-256 (1998); Schoof v.                       
          Commissioner, 110 T.C. 1, 11 (1998); Clark v. Commissioner, 101             
          T.C. 215, 224-225 (1993); Swihart v. Commissioner, T.C. Memo.               
          1998-407; Pulliam v. Commissioner, T.C. Memo. 1996-354; Roundy v.           
          Commissioner, T.C. Memo. 1995-298, affd. 122 F.3d 835 (9th Cir.             
               The exceptions relevant to the case at hand are found in               
          section 72(t)(2)(D) and section 72(t)(2)(B).  Section                       
          72(t)(2)(D), provides that the following distributions are not              
          subject to the additional tax:                                              
                    (i) In General.--Distributions from an individual                 
               retirement plan to an individual after separation from                 
                         (I) if such individual has received                          
                    unemployment compensation for 12 consecutive weeks                
                    under any Federal or State unemployment                           
                    compensation law by reason of such separation,                    
                         (II) if such distributions are made during                   
                    any taxable year during which such unemployment                   
                    compensation is paid or the succeeding taxable                    
                    year, and                                                         
                         (III) to the extent such distributions do not                
                    exceed the amount paid during the taxable year for                

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