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issued Forms 1099-R, Distributions from Pensions, Annuities,
Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts,
Etc., to petitioner reflecting these early distributions.
Petitioner had not reached the age of 59-1/2 and was not disabled
at the time the distributions were made. The distributions were
not part of a series of substantially equal periodic payments and
were not used to correct excess deferrals, excess contributions,
or excess aggregate contributions. The distributions were not
made to petitioner after separation from service after the age of
55 or pursuant to a qualified domestic relations order.
Petitioner did not use the distributions to pay for health
insurance premiums or medical expenses.
Petitioner did not file a Federal income tax return for
2002. On April 29, 2004, respondent prepared a substitute for
return for petitioner.
On June 8, 2004, respondent mailed a notice of deficiency to
petitioner. Respondent determined a deficiency in petitioner’s
2002 Federal income tax of $12,899. Of that amount, $3,600 is
attributable to a 10-percent additional tax on petitioner’s early
retirement plan distributions. Respondent determined that
petitioner is liable for an addition to tax under section
6651(a)(1) of either $3,513 or $2,725.3 Respondent further
3 In the notice of deficiency, the addition to tax under
sec. 6651(a)(1) appears as both $3,513 and $2,725. Because
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Last modified: May 25, 2011