Hoi Thi Huynh - Page 1
T.C. Memo. 2008-27
UNITED STATES TAX COURT
HOI THI HUYNH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22381-06. Filed February 12, 2008.
Hoi Thi Huynh, pro se.
Tracy Hogan, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: The issue for decision is whether petitioner
is liable for a section 72(t)1 10-percent additional tax relating
to distributions from a qualified retirement plan.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986, as amended.
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Last modified: March 27, 2008