T.C. Summary Opinion 2003-11
UNITED STATES TAX COURT
CALVIN L. EUBANKS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9579-01S. Filed February 13, 2003.
Calvin L. Eubanks, pro se.
Caroline R. Krivacka, for respondent.
CARLUZZO, Special Trial Judge: This case was heard pursuant
to the provisions of sections 6330(d) and 7463 of the Internal
Revenue Code in effect at the time the petition was filed.
Unless otherwise indicated, subsequent references to sections
other than sections 6320 and/or 6330 are to the Internal Revenue
Code of 1986, as amended and in effect for 1992. Rule references
are to the Tax Court Rules of Practice and Procedure. The
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