Sandra M. Conard v. Commissioner

154 T.C. No. 6

UNITED STATES TAX COURT SANDRA M. CONARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27571-10. Filed March 10, 2020. P received $61,777 in distributions from a qualified retirement plan in 2008, when P was not yet 59-1/2 years old, was not disabled, and was not eligible for any of the exceptions under I.R.C. sec. 72(t)(2) to the additional tax imposed by I.R.C. sec. 72(t)(1). R mailed P a statutory notice of deficiency showing a deficiency of $6,177 for the 2008 tax year, attributable to the additional tax under I.R.C. sec. 72(t)(1) on the…