Corcoran v. Comr., T.C. Sum. Op. 2012-119

(petitioner was insurance salesman before losing his job due to low sales; prior to termination petitioner enrolled in employer's defined benefit plan which required petitioner to stay with employer for five years and meet certain (unattainable) sales quotas; petitioner never contributed to defined benefit plan and never joined company's defined contribution plan; petitioner made $6,000 catch-up contribution to an IRS; company issued W-2 to petitioner stating he was enrolled in company's plan; consequently IRS denied deduction for contribution to IRA under I.R.C. Sec. 219 because petitioner was "actively enrolled" in employer's retirement plan; court upheld IRS determination even though petitioner didn't know he was enrolled, received nothing from "enrollment" and never made any contributions; "actively enrolled" means petitioner's name was on the books irrespective of whether any contributions made or whether there is any right to receive anything from the employer's plan).