PURSUANT TO INTERNAL REVENUE CODE
SECTION 7463(b),THIS OPINION MAY NOT
BE TREATED AS PRECEDENT FOR ANY
T.C. Summary Opinion 2006-62
UNITED STATES TAX COURT
BEVERLY JOHNSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5609-05S. Filed April 19, 2006.
Beverly Johnson, pro se.
Stephen A. Haller, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect at the time the petition was filed. Unless otherwise
indicated, subsequent section references are to the Internal
Revenue Code as in effect for the year at issue. The decision to
be entered is not reviewable by any other court, and this opinion
should not be cited as authority.
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Respondent determined a deficiency in petitioner’s Federal
income tax of $4,899.40 for 2003. The issue for decision is
whether petitioner is liable for the 10-percent additional tax on
an early distribution under section 72(t).
The stipulated facts and the exhibits received into evidence
are incorporated herein by reference. At the time the petition
in this case was filed, petitioner resided in Los Angeles,
In 2003, petitioner was employed by Comcast of California as
a customer service representative. Petitioner began a leave of
absence from Comcast on June 3, 2003. Petitioner filed a claim
for disability insurance benefits with California’s Employment
Development Department (department) on grounds of acute
depression. The claim was approved effective as of June 3, 2003,
and petitioner thereafter received disability insurance benefits
from June 3, 2003, to February 28, 2004.
On January 20, 2004, at the department’s request, petitioner
appeared for an examination with a psychiatrist chosen by the
department. The psychiatrist opined in his written report that
petitioner should be able to return to her regular work beginning
January 20, 2004. On t