Divorced female purchased house with a distribution from a sep account. is she eligible for the exception of the penalty tax? when married they owned a home.

[rmlambert18]

divorced for 10 years; sep account was not a part of the divorce settlement; first home purchase since divorce

[Opus 17]

A “first time” home purchase means the taxpayer did not live in a home they owned at any time in the 2 years before the closing date on the new home.