T.C. Summary Opinion 2004-163
UNITED STATES TAX COURT
MARIA NERIS ZELAYA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16148-03S. Filed December 1, 2004.
Maria Neris Zelaya, pro se.
Marty J. Dama, 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.
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