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a Decree of Dissolution of Marriage (Divorce Without Children)
with respect to petitioner’s marriage to Ms. Valentine.
On March 5, 2003, respondent issued to petitioner and Ms.
Valentine a statutory notice of deficiency for 1999. Respondent
determined that petitioner and Ms. Valentine are liable for a 10-
percent additional tax on the distribution under section 72(t),
because Ms. Valentine received the distribution prematurely.
Petitioner filed with respondent a Form 8857, Request for
Innocent Spouse Relief, in which petitioner sought relief from
joint and several liability with respect to the 10-percent
additional tax. Shortly thereafter, petitioner filed a petition
with the Court.
Petitioner agrees that he had actual knowledge of the
distribution at the time it was made in 1999 and that he was
aware that it was taxable at the time the joint return for 1999
was filed. Petitioner, however, does not agree that he knew a
10-percent additional tax under section 72(t) would be imposed on
the distribution for early withdrawal.
Discussion
Generally, married taxpayers may elect to file a joint
Federal income tax return. Sec. 6013(a). After making the
election, each spouse is jointly and severally liable for the
entire tax due. Sec. 6013(d)(3). A spouse, however, may seek
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