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disabled within the meaning of section 72(m)(7), we find that the
exception in section 72(t)(2)(A)(iii) does not apply. See Dwyer
v. Commissioner, 106 T.C. 337 (1996); cf. Brown v. Commissioner,
T.C. Memo. 1996-421.
Petitioner has not argued, and the record is devoid of any
evidence which would indicate, that petitioner is qualified for
any other exception to section 72(t)(1). For the foregoing
reasons, we hold that petitioner is liable for a 10-percent
additional tax on the early distributions from her IRAs.
B. Additions to Tax Under Sections 6651(a)(1) and 6654(a)
1. Respondent Bears the Burden of Production
Respondent determined that petitioner is liable for
additions to tax under section 6651(a)(1) for failure to file
income tax returns for the years in issue. Respondent also
determined that petitioner is liable for additions to tax under
section 6654(a) for failure to make estimated tax payments on
income realized from the IRA distributions in 1999 and 2000.
Respondent bears the burden of production with respect to
petitioner’s liability for the additions to tax. Sec. 7491(c);
Higbee v. Commissioner, 116 T.C. 438, 446-447 (2001). To meet
his burden of production, respondent must come forward with
sufficient evidence indicating that it is appropriate to impose
the additions to tax. Higbee v. Commissioner, supra at 446-447.
Once respondent meets his burden of production, petitioner must
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