T.C. Summary Opinion 2004-4
UNITED STATES TAX COURT
DIEGO FRANCISCO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12938-02S. Filed January 21, 2004.
Diego Francisco, pro se.
Huong T. Duong, for respondent.
WOLFE, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect at the time that the petition was filed. Unless otherwise
indicated, all section references are to the Internal Revenue
Code in effect at relevant times, and all Rule references are to
the Tax Court Rules of Practice and Procedure. The decision to
be entered is not reviewable by any other court, and this opinion
should not be cited as authority.
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