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.Page: 1 2 3 NextLast modified: March 27, 2008