MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge:
Respondent determined a deficiency of $8,117 and an accuracy-related penalty under section 6662(a)1 of $1,623 in petitioner's Federal income tax for 2000 (year in issue). The issues for decision are: (1) Whether petitioner is liable for a 10-percent additional tax on an early distribution from a qualified retirement plan pursuant to section 72(t); and (2) whether petitioner...
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