T.C. Summary Opinion 2005-163
UNITED STATES TAX COURT
DON EVAN AND VICKY KAY WHITINGER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8529-04S. Filed November 8, 2005.
Don Evan and Vicky Kay Whitinger, pro sese.
Catherine Campbell, for respondent.
CARLUZZO, Special Trial Judge: This case was heard pursuant
to the provisions of sections 6330(d) and 7463 of the Internal
Revenue Code of 1986, as amended, in effect at the time the
petition was filed.1 The decision to be entered is not
1 Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code of 1986, as amended, in effect
for the relevant period.
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