-5-
On account of petitioner’s repeated failure to obey our
Rules and orders, we considered dismissing this case as a
sanction pursuant to Rule 123(b). See Stringer v. Commissioner,
84 T.C. 693, 704-705 (1985), affd. without published opinion 789
F.2d 917 (4th Cir. 1986); Lopez v. Commissioner, T.C. Memo. 2001-
93. However, after respondent’s concessions, the only issue for
decision is whether petitioner is liable for the section 72(t)
additional tax with respect to $3,480 in early distributions from
his IRA. As petitioner is clearly liable for the additional tax,
we will address the issue on the merits.
OPINION
Respondent determined that under section 72(t)(1) petitioner
is liable for a 10-percent additional tax on early distributions
from his IRA. Petitioner bears the burden of proving that
respondent erred in making this determination. See Rule 142(a).
Section 72(t)(1) imposes a 10-percent additional tax on
early distributions from qualified retirement plans, which
includes an IRA as defined in section 408(a) and (b).3 Secs.
72(t)(1), 4974(c). However, the section 72(t) additional tax
does not apply to certain distributions from qualified retirement
plans, including distributions used for qualified higher
3Petitioner does not dispute that the IRA is a qualified
retirement plan for purposes of sec. 72(t).
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