SUMMERS v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 32259-15.

T.C. Memo. 2017-125

JEREMY RAY SUMMERS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed June 26, 2017.


Attorney(s) appearing for the Case

Jeremy Ray Summers, pro se.

Brandon A. Keim , Doreen Marie Susi , and Rachael J. Zepeda , for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

The Internal Revenue Service (IRS or respondent) determined a deficiency of $1,738 in petitioner's Federal income tax for 2013. The sole question for decision is whether petitioner is liable for the 10% additional tax imposed by section 72(t)(1) on early distributions from a qualified...

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