                               T.C. Memo. 2012-125



                          UNITED STATES TAX COURT



                ANNA MARIA RANDOLPH, Petitioner v.
           COMMISSIONER OF INTERNAL REVENUE, Respondent



      Docket No. 22997-10.                           Filed April 30, 2012.



      Anna Maria Randolph, pro se.

      John K. Parchman, for respondent.



             MEMORANDUM FINDINGS OF FACT AND OPINION


      FOLEY, Judge: The issues for decision, relating to petitioner’s 2008 Federal

income tax return, are whether petitioner is liable for a section 72(t)(1) 10%
                                           -2-

additional tax relating to distributions from a qualified retirement plan and whether

interest is includible in petitioner’s gross income pursuant to section 61.1

                                  FINDINGS OF FACT

         In 2008 petitioner, at age 49, received a retirement distribution of $42,853

(distribution) from a qualified retirement plan and $18 of interest income. On or

about April 13, 2009, petitioner timely filed her Federal income tax return relating to

2008 on which she reported the distribution and the $18 of interest income.

Respondent received a Form 1099-R, Distributions From Pensions, Annuities,

Retirement, or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., and a Form

1099-INT, Interest Income.

         On August 9, 2010, respondent sent petitioner a notice of deficiency relating

to 2008. In the notice respondent determined that petitioner was liable for a 10%

additional tax (i.e., an early withdrawal penalty) relating to the distribution and

additional income tax relating to $17 of unreported interest. On August 23, 2010, in

response to the notice of deficiency, petitioner sent respondent $4,500. On October

18, 2010, petitioner, while residing in Darrow, Louisiana, filed her petition with the

Court.


         1
        All section references are to the Internal Revenue Code in effect for the year
in issue.
                                          -3-

                                      OPINION

      In 2008 petitioner received an early distribution from a qualified retirement

plan.2 Pursuant to section 72(t)(1), she is liable for a 10% additional tax relating to

that distribution. See sec. 71(t)(1) and (2); see also Dwyer v. Commissioner, 106

T.C. 337 (1996). The distribution does not meet any of the exceptions set forth in

section 72(t)(2). Respondent also contends that petitioner received and failed to

report an additional $17 of interest income. Respondent, however, did not present

any predicate evidence relating to this matter. See Portillo v. Commissioner, 932

F.2d 1128, 1133 (5th Cir. 1991) (holding that “a court need not give effect to the

presumption of correctness in a case involving unreported income if the

Commissioner cannot present some predicate evidence supporting its

determination”), aff’g in part, rev’g in part and remanding in part T.C. Memo. 1990-

68. Accordingly, we reject respondent’s determination relating to interest income.

      Contentions we have not addressed are irrelevant, moot, or meritless.




      2
       Sec. 7491(a) is inapplicable because petitioner failed to introduce credible
evidence within the meaning of sec. 7491(a)(1).
                             -4-

To reflect the foregoing,


                                   Decision will be entered under

                            Rule 155.
