-6-
Petitioner also makes numerous arguments that his income is
not subject to tax, including arguments that there is no
definition of “income” and “taxable” in the Code, that no person
is liable for the income tax, and arguments based on the
Sixteenth Amendment to the Constitution of the United States.
All of these arguments have been considered by this and other
Courts to be frivolous and groundless. We decline to address
them further. To do so might suggest that these arguments have
some colorable merit. Crain v. Commissioner, 737 F.2d 1417,
1417-1418 (5th Cir. 1984).
II. Does the 10-Percent Additional Tax Apply To the
Distribution?
We next consider whether petitioner is liable for the 10-
percent additional tax on the early distribution from his
retirement account under section 72(t).3
Section 72(t)(1) imposes a 10-percent additional tax on
early distributions from qualified retirement accounts. There
are certain exceptions to the imposition of the 10-percent
additional tax, which include distributions made on or after the
date the employee attains 59-1/2 years old; distributions made to
the employee to the extent such distributions do not exceed
amounts paid for medical care; distributions to unemployed
3Petitioner states on brief that respondent determined in
the deficiency notice that petitioner is liable for the 10-
percent additional tax under sec. 72(q) for premature
distributions from annuity contracts as well as the additional
tax under sec. 72(t). Petitioner has misunderstood respondent’s
determinations. Respondent did not determine petitioner was
liable for any additional tax under sec. 72(q), only sec. 72(t).
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