Shirley Dean Powers, a.k.a. Shirley Powers Gilchrist - Page 2

                            T.C. Summary Opinion 2005-21                              


                               UNITED STATES TAX COURT                                


          SHIRLEY DEAN POWERS, a.k.a. SHIRLEY POWERS GILCHRIST, Petitioner            
                   v. COMMISSIONER OF INTERNAL REVENUE, Respondent                    


               Docket No. 5057-04S.             Filed February 23, 2005.              

               Shirley Dean Powers, a.k.a. Shirley Powers Gilchrist, pro              
          se.                                                                         
               Innessa Glazman Molot, for respondent.                                 


               PANUTHOS, Chief Special Trial Judge:  This case was heard              
          pursuant to the provisions of sections 6330(d) and 7463.1  The              
          decision to be entered is not reviewable by any other court, and            
          this opinion should not be cited as authority.                              




               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, as amended.                                      




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