Elno D. Roundy Sandra H. Roundy v. Commissioner of Internal Revenue

GOODWIN, Circuit Judge:

Elno D. Roundy and Sandra H. Roundy, husband and wife, appeal pro se a Tax Court decision upholding the Commissioner of Internal Revenue’s determination of deficiencies in their federal income tax for the tax year 1989. The Tax Court held that a lump-sum payment from the Civil Service Retirement System was an accelerated distribution of an annuity under I.R.C. § 72 and subject to tax. The Tax Court also imposed a ten-percent penalty under I.R.C. § 72(t)(1) as an early withdrawal from a qualified retirement plan. We affirm.

The facts are undisputed. Elno Roundy was. an…