T.C. Summary Opinion 2005-8 UNITED STATES TAX COURT JOHN A. SEAVEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14217-03S. Filed January 13, 2005. John A. Seavey, pro se. Carina J. Campobasso, for respondent. DEAN, Special Trial Judge: This case was heard pursuant to the provisions of sections 6330(d) and 7463 of the Internal Revenue Code in effect at the time that the petition was filed. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code as in effect during the years at issue. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority.Page: Previous 1 2 3 4 5 6 7 8 9 Next
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