June 04, 2021
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Case overview
21-1420
Appellate - 2nd Circuit
Agency
Reflects complaints, answers, motions, orders and trial notes entered from Jan. 1, 2011.Additional or older documents may be available in Pacer.
The 10% fee collected on an early withdrawal from a pension is a tax and not a penalty that requires prior approval by an IRS supervisor, the Second Circuit ruled Wednesday.
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