Juliet Hess - Page 2















                             T.C. Summary Opinion 2008-9                              


                               UNITED STATES TAX COURT                                


                             JULIET HESS, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 14444-06S.             Filed January 29, 2008.              


               Juliet Hess, pro se.                                                   
               Frederic J. Fernandez, for respondent.                                 


               GERBER, Judge:  This case was heard pursuant to the                    
          provisions of section 7463 of the Internal Revenue Code in effect           
          when the petition was filed.  Pursuant to section 7463(b), the              
          decision to be entered is not reviewable by any other court, and            
          this opinion shall not be treated as precedent for any other                
          case.  In this collection case respondent determined that he was            
          entitled to proceed with collection of an assessed tax liability,           







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