Charles E. Lewis - Page 3

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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                 
                                                             (continued...)           





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