MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge.
Respondent determined a $2,968 deficiency in petitioner's 2009 Federal income tax. The amount of the deficiency was subsequently increased in respondent's amendment to answer, filed May 22, 2012. Respondent now asserts that the deficiency for the taxable year 2009 is $5,268. The issue for decision is whether petitioner is liable for the section 72(t)(1)
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