Basman Ahmad and Khitam Amerneh - Page 6

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          (3) on account of the employee’s disability; (4) as part of a               
          series of substantially equal periodic payments made for life;              
          (5) to an employee after separation from service after attainment           
          of age 55; (6) as dividends paid with respect to corporate stock            
          described in section 404(k); (7) to an employee for medical care;           
          or (8) to an alternate payee pursuant to a qualified domestic               
          relations order.                                                            
               Petitioners contend they do not owe the section 72(t)                  
          additional tax for four reasons:                                            
               (1)  The divorce settlement in 2000 caused financial and               
          emotional hardship.                                                         
               (2)  Mr. Ahmad suffers from fibromyalgia (a rheumatic                  
          condition) and chronic fatigue syndrome.                                    
               (3)  Mr. Ahmad was enrolled as a student at the University             
          of Toledo in 2001.                                                          
               (4) The divorce court considered Mr. Ahmad’s PERS pension as           
          marital property and subject to division.                                   
               As to the first argument, petitioners contend that they are            
          not liable for the 10-percent addition to tax because Mr. Ahmad             
          experienced financial and emotional hardship due to the Court of            
          Common Pleas’ ignoring his new wife and child in its order.  This           
          Court has repeatedly held that we are bound by the specific                 
          restrictions contained in section 72(t)(2).  See, e.g., Clark v.            
          Commissioner, 101 T.C. 215, 224-225 (1993); Vorwald v.                      

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