T.C. Summary Opinion 2004-120
UNITED STATES TAX COURT
ROBERT L. TOVAR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19073-02S. Filed September 2, 2004.
Robert L. Tovar, pro se.
Laura A. McKenna, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect at the time 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.
Respondent determined a deficiency of $5,992 in petitioner's
Federal income tax for 2000.
1 Unless otherwise indicated, subsequent section
references are to the Internal Revenue Code in effect for the
year at issue.
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