                       T.C. Memo. 2008-27



                      UNITED STATES TAX COURT



                  HOI THI HUYNH, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 22381-06.             Filed February 12, 2008.



     Hoi Thi Huynh, pro se.

     Tracy Hogan, for respondent.



             MEMORANDUM FINDINGS OF FACT AND OPINION


     FOLEY, Judge:   The issue for decision is whether petitioner

is liable for a section 72(t)1 10-percent additional tax relating

to distributions from a qualified retirement plan.


     1
       Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986, as amended.
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                        FINDINGS OF FACT

     Until October 2003, petitioner was employed as a math

teacher with the City of Chicago.   While employed as a teacher,

petitioner acquired an annuity account with AXA Equitable, a

qualified retirement plan.   In 2004, petitioner received

distributions from AXA Equitable of $5,478 and $8,961.

Petitioner reported, on her 2004 tax return, the distributions as

income from pensions and annuities.

     On July 31, 2006, respondent issued petitioner a notice of

deficiency relating to 2004 and determined that petitioner was

liable for a 10-percent additional tax with respect to the

distributions.

     Petitioner filed her petition with the Court on November 2,

2006, while residing in Chicago, Illinois.

                              OPINION

     A 10-percent additional tax is imposed upon distributions

from a qualified retirement plan, unless one of the exceptions

enumerated in section 72(t)(2) is satisfied.   Sec. 71(t)(1) and

(2); see also Dwyer v. Commissioner, 106 T.C. 337 (1996).

Petitioner failed to meet any of those exceptions.   Accordingly,

we sustain respondent’s determination.
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     Contentions we have not addressed are irrelevant, moot, or

meritless.

                                      Decision will be entered for

                                respondent.
