T.C. Summary Opinion 2004-48
UNITED STATES TAX COURT
CAROLYN D. RAMIREZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14154-02S. Filed April 12, 2004.
Carolyn D. Ramirez, pro se.
Trent D. Usitalo, for respondent.
WOLFE, Special Trial Judge: This case was heard pursuant to
the provisions of sections 6330(d) and 7463 of the Internal
Revenue Code in effect when the petition was filed. Unless
otherwise indicated, all subsequent section references are to the
Internal Revenue Code in effect at relevant times. The decision
to be entered is not reviewable by any other court, and this
opinion should not be cited as authority. The sole issue for
decision is whether respondent abused his discretion in failing
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011