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point, Ms. Warrington began seeing a general practitioner, Dr.
O’Brien. Petitioners submitted medical records dated June 2004
pertaining to Ms. Warrington’s medical treatment during the
relevant timeframe, indicating that she was unable to perform
work.
Because Ms. Warrington could not work in 2004, her family
suffered from financial problems. As a result, she withdrew
money from her retirement account in July or August of 2004. Ms.
Warrington began working in 2005 for Comcast in its customer
service department. Although she had some setbacks, on December
20, 2005, Ms. Warrington’s physician wrote in his office notes
that Ms. Warrington could return to work without restrictions.
Ms. Warrington earned wages of $7,653 in 2005 and was employed as
of the date of trial.
Petitioners filed their 2004 joint Federal income tax return
on April 15, 2005. On the return, petitioners reported income
from pensions and annuities in the amount of $80,559. Respondent
issued a notice of deficiency, in which he asserted an increase
in tax of $8,055.90 pursuant to section 72(t) for an early
distribution from Ms. Warrington’s retirement account in 2004.
Ms. Warrington was 45 years old in 2004.
Discussion
As a general rule, the Commissioner’s determinations set
forth in a notice of deficiency are presumed correct, and the
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