T.C. Summary Opinion 2005-25
UNITED STATES TAX COURT
DAVID RAY AND LINDA LEE HARRIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6711-03S. Filed March 3, 2005.
David Ray and Linda Lee Harris, pro sese.
Albert B. Kerkhove, for respondent.
GOLDBERG, Special Trial Judge: This case was heard pursuant
to the provisions of section 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. Unless otherwise indicated,
subsequent section references are to the Internal Revenue Code.
The petition in this case was filed in response to a Notice
of Determination Concerning Collection Action(s) Under Section
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