Renee Muhammad - Page 2

                             T.C. Summary Opinion 2005-7                              


                               UNITED STATES TAX COURT                                


                            RENEE MUHAMMAD, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5970-04S.            Filed January 10, 2005.                


               Renee Muhammad, pro se.                                                
               William L. Blagg and Laura A. McKenna, for respondent.                 


               DEAN, 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.  Unless otherwise                
          indicated, all subsequent section references are to the Internal            
          Revenue Code in effect for the year in issue, and all Rule                  
          references are to the Tax Court Rules of Practice and Procedure.            







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