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Respondent determined a deficiency of $6,079 and an
accuracy-related penalty under section 6662(a) of $1,216 in
petitioners’ 2001 Federal income tax. After concessions,2 the
issue is whether petitioners are liable for a 10-percent
additional tax under section 72(t) of $5,625. At the time the
petition was filed, petitioners resided in Alpharetta, Georgia.
Background
Petitioner (Frederick W. Haas) was a chemical engineer and
was employed by various chemical companies. In 1977, he was
employed by British Petroleum (BP) and was employed by BP for a
number of years. In 1992, he was employed by OHM Remediation
(OHM), a leader in the cleaning up of high hazard chemical
spills. OHM was bought by IT Corporation (IT) in 1998.
During his years as a chemical engineer petitioner was
exposed to various chemicals and became sensitive to various
chemicals. In February 2000, petitioner’s doctor wrote that
petitioner “should avoid direct exposure to known liver toxins.
He may, however, participate in site surveys where the level of
protection recommended is Level C or Level D.” On April 18,
2001, petitioner was told that his physical examination results
were in the normal limits range, but he was “restricted from
2 Petitioners concede that they omitted from gross income
$1,280 (State income tax refund), $26 (interest income from State
Farm Life Insurance Co.), and $254 (interest income from the U.S.
Treasury Dept.). Respondent concedes the sec. 6662(a) penalty.
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