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Respondent determined a deficiency in petitioners’ Federal
income tax for 2001 in the amount of $8,388.10. The deficiency
is attributable to the 10-percent additional tax under section
72(t) for an early distribution from a qualified retirement plan.
The sole issue, therefore, is whether petitioners are liable
under section 72(t). The distribution was from petitioner Basman
Ahmad’s (Mr. Ahmad) qualified retirement plan.
Some of the facts were stipulated and are incorporated
herein. At the time the petition was filed, petitioners resided
in Barstow, California.
In 1984, Mr. Ahmad, a native of Jordan, moved to the United
States where he received a bachelor’s degree in civil engineering
from the University of Toledo in 1990. Following graduation, Mr.
Ahmad was employed as a civil engineer by the Ohio Department of
Transportation. During his nearly 11 years of service, Mr. Ahmad
accumulated over $83,000 in the Ohio Public Employees Retirement
System (PERS). Mr. Ahmad married his first wife, Amal Ahmad (Ms.
Ahmad) in 1991. The couple lived at 3518 Angola Road (Angola
Road property), Toledo, Ohio, for the duration of their marriage.
According to petitioners, the residence was titled in the name of
Mr. Ahmad’s brother, Basem Sulieman (Mr. Sulieman), because Mr.
Sulieman had provided the purchase price.
In 1997, Mr. Ahmad received a master’s degree and began to
pursue a Ph.D. in civil engineering at the University of Toledo.
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