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$16,584 because of their failure to report and pay the 10-percent
additional tax imposed by section 72(t) and that they were liable
for an accuracy related penalty pursuant to section 6662(a) of
$3,317.
Petitioner concedes that the total amount of $165,838 of
pension and annuity income reported on the return is subject to
the 10-percent additional tax under section 72(t) on early
withdrawals. After the date of the notice of deficiency, Mr.
Glenn tendered to respondent payment of $8,267, approximately
one-half of the amount of the 10-percent additional tax.
On August 31, 2003, petitioner filed a Form 8857, Request
for Innocent Spouse Relief, with respondent, requesting innocent
spouse relief with respect to the 2001 tax liability incurred as
a result of the 10-percent additional tax under section 72(t).
On December 18, 2003, respondent made a preliminary determination
that petitioner did not qualify for innocent spouse relief under
section 6015. On June 3, 2004, petitioner filed with the Court a
petition for determination of relief from joint and several
liability on a joint return with regard to her tax liability
incurred as a result of the 10-percent additional tax for the
taxable year 2001.
Petitioner contends that she is not liable for the unpaid
additional tax liability remaining from the early withdrawal and
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