T.C. Summary Opinion 2005-69
UNITED STATES TAX COURT
DENISE RENEE LINGWALL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5031-04S. Filed June 2, 2005.
Denise Renee Lingwall, pro se.
John C. Schmittdiel, for respondent.
KROUPA, Judge: This collection review proceeding was heard
pursuant to the provisions of section 7463 of the Internal
Revenue Code 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.
1 Subsequent section references are to the Internal Revenue
Code, as amended. Rule references are to the Tax Court Rules of
Practice and Procedure.
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