T.C. Summmary Opinion 2003-111
UNITED STATES TAX COURT
CALVIN EARL HUMPHRIES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14064-02S. Filed August 8, 2003.
Calvin Earl Humphries, pro se.
John D. Faucher, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect when the petition was filed.1
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority. Petitioner
seeks a review under section 6330(d) of a determination by
respondent's Appeals Office that respondent's action to collect
1 Unless otherwise indicated, section references
hereafter are to the Internal Revenue Code as amended.
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