Young Kim v. Comr., 679 F.3d 623 (7th Cir. 2012)

(petitioner, at age 56, moved funds from employer’s retirement plan to IRA and then withdrew about $240,000 from IRA before reaching age 59 and ½; even though petitioner not subject to 10 percent penalty for withdrawal of funds before rolling them into IRA the funds were withdrawn from an IRA before age 59 and ½ and are subject to 10 percent penalty in accordance with I.R.C. §72(t)(3)A); accuracy-related penalty imposed).