CONARD v. COMMISSIONER

Docket No. 27571-10.

154 T.C. 96 (2020)

154 T.C. No. 6

SANDRA M. CONARD, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 10, 2020.


Attorney(s) appearing for the Case

Sandra M. Conard, pro se.

Scott W. Forbord and Mark J. Miller , for respondent.


OPINION

A taxpayer who receives a distribution from a qualified retirement plan during a taxable year generally must, under the first paragraph of section 72(t),1 pay for that year an additional tax equal to 10% of the taxable portion of the distribution...

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