This is a bit like trying to prove a negative. You wouldn't expect to find tax cases discussing something that the IRS doesn't challenge. As I pointed out previously, the tax code which the IRS must follow exempts "any payment" made to an alternate payee under a QDRO. I don't see how a plain reading of that could be interpreted as saying "only the first payment."
The closest thing that I can find where the IRS mentions anything related to this is in PLR 9013007 where it essentially quotes section 72(t)(2)(C) by referring to "any distribution to an alternate payee pursuant to a qualified domestic relations order." (It actually refers to section 72(t)(2)(D) as the section was numbered in 1990.).
IRS Pub 560 includes the sentence, "Payments to an alternate payee under a QDRO before the participant attains age 59½ aren't subject to the 10% additional tax that would otherwise apply under certain circumstances." Note the use of the plural "payments" and the lack of any mention of the first payment.
You would have to go to a lawyer if you want in actual legal opinion from someone who could be held accountable for their opinion. Nothing in this forum constitutes a legal opinion. Contact your lawyer who would have been involved in drafting or reviewing the QDRO.
You could also contact the plan to see what code that they will use for distributions made to an alternate payee under a QDRO. For reporting any payment to an alternate payee under a QDRO they should use code 2 which indicates that the distribution is exempt from penalty.
