COHEN, Judge: Respondent determined deficiencies of $15,635 and $2,372 in petitioner's Federal income taxes for 2005 and 2006, respectively. Respondent also determined additions to tax under sections 6651(a)(1) for each year and a penalty under section 6662(a) for 2005. All section references are to the Internal Revenue Code.

Respondent has conceded that petitioner does not owe the deficiency, the addition to tax, or the penalty determined for 2005. The deficiency for 2006 was determined as a section 722012 Tax Ct. Memo LEXIS 41">*42 additional tax on premature distributions from retirement plans. The addition to tax for 2006, $152.10, was determined because petitioner's otherwise timely return was unsigned. Petitioner contends that the Internal Revenue Service (IRS) delay in rejecting the unsigned return prevented timely filing. However, he challenges that only as a consequence of challenging the deficiency for 2006 as resulting from a series of errors and other missteps by respondent's representatives.

None of the facts have been stipulated. Petitioner resided in Texas at the time his petition was filed. On his 2006 Form 1040, U.S. Individual Income Tax Return, he reported pension and annuity income of $106,307, of which $28,789 was taxable. He submitted the Form 1040 in April 2007, prior to the date it was due, but did not sign it. The unsigned return was sent back to him by the IRS. Petitioner signed the return and sent it back to the IRS, but it was not filed until November 26, 2007.

On October 14, 2009, the IRS sent the statutory notice of deficiency to petitioner with respect to 2005 and 2006, with the determinations set forth above. The petition was timely filed with this Court on January 2012 Tax Ct. Memo LEXIS 41">*43 11, 2010. On March 8, 2010, the IRS prematurely assessed the amounts determined in the statutory notice. Collection notices of intent to levy were sent in July 2010. The premature assessments were abated in October 2010, when the pending suit was entered on petitioner's account.

In the statutory notice, the amount determined for 2006 was explained as:

Tax on Qualified Plans

We adjusted your tax by 10 percent of the premature distribution made from your Individual Retirement Account (IRA). The 10 percent tax is applicable unless those funds are paid after you reach 59 ½ or for another allowable reason such as:

Paid on account of death, disability, substantially equal payments over your (or joint) life expectancies, or

Certain medical expenses, or

First time home purchase, or

IRS levy.