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Summary
For the above-stated reasons, we hold that petitioner is
liable for: (1) A 10-percent additional tax under section
72(t)(1) on her IRA distributions; (2) section 6651(a)(1)
additions to tax for all years in issue; and (3) section 6654(a)
additions to tax for 1999 and 2000.
In reaching our holdings, we have considered all arguments
made, and, to the extent not mentioned, we conclude that they are
moot, irrelevant, or without merit.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011