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Comparable to a refund suit, petitioner bears the burden of
proving the error in his self-assessment. See, e.g., Brown v.
United States, 890 F.2d 1329, 1334 (5th Cir. 1989). Petitioner
has not met his burden, and consequently we must side with
respondent.
B. Distributions From Individual Retirement Accounts
Generally, a distribution from an IRA is includable in the
distributee’s gross income in the year of distribution under the
provisions of section 72. Secs. 61(a)(11), 408(d)(1), 4974(c);
Arnold v. Commissioner, 111 T.C. 250, 253 (1998). Distributions
made prior to a taxpayer’s attaining the age of 59½ that are
includable in income are generally subject to a 10-percent
additional early withdrawal tax unless an exception to the tax
applies.5 Sec. 72(t)(1). In this case, no exception is
available to petitioner.
1. Disability Exception
Section 72(t)(2)(A)(iii) exempts distributions “attributable
to the * * * [distributee’s] being disabled”. At trial,
petitioner argued that he was disabled, and he testified that he
suffers from “temporal lobe spiking” resulting from a head injury
sustained during military service in 1965. He testified that the
5 The sec. 72(t) additional tax is intended to discourage
premature distributions from retirement plans. Dwyer v.
Commissioner, 106 T.C. 337, 340 (1996); see also S. Rept. 93-383,
at 134 (1973), 1974-3 C.B. (Supp.) 80, 213.
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