We have held that a taxpayer must strictly comply with the requirements of section 72(t)(2)(C) in order to be entitled to the exception it provides. See Hartley v. Commissioner, T.C. Memo. 2012-311, 104 T.C.M. (CCH) 553, 554 (stating that in order for a distribution to qualify for this exception, the distribution must be made directly "in response to a qualified domestic relations order"); Bougas v. Commissioner, T.C. Memo. 2003-194, 2003 WL 21512099, at *3 (stating generally that the requirements of the QDRO provisions must be "rigidly observed" because they "relate to the substance or essence of the statute"). We have con- siderable sympathy for petitioner's position: In effect, his willingness to help minimize stress on his soon-to-be ex-wife disabled him from satisfying the statutory requirements.