T.C. Summary Opinion 2003-71
UNITED STATES TAX COURT
PAMELA RENEE WIGGINS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4118-01S. Filed June 11, 2003.
Pamela Renee Wiggins, pro se.
Dustin M. Starbuck, for respondent.
CARLUZZO, Special Trial Judge: This case was filed in
accordance with the provisions of sections 6015(e)(1) and 7463 of
the Internal Revenue Code in effect at the time the petition was
filed. The decision to be entered is not reviewable by any other
court, and this opinion should not be cited as authority.
In reliance upon the provisions of section 6015, petitioner
made an administrative request for relief from a 1992 Federal
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011