The petitioner, 47 years old, withdrew funds from her IRA to pay her son’s medical expenses. Her son was not claimed as a dependent on her return. She did not pay the additional 10 percent penalty on the withdrawal required under I.R.C. Sec. 72(t). The IRS assessed the additional penalty and the court upheld the IRS position. The court noted that the petitioner did not claim her son as a dependent on her return for the tax year in issue and that he did not otherwise qualify as a dependent under I.R.C. Sec. 152, which would have avoided the penalty on the withdrawn amount to the extent of what the taxpayer could have claimed as a deduction for qualified medical expenses under I.R.C. Sec. 213. Unlike a health savings account, where the withdrawn amounts used to pay for the son’s medical expenses would have also been tax-free if the son had been a dependent, the withdrawn amounts from the IRA are taxable. Ireland v. Comr., T.C. Sum. Op. 2015-60.