T.C. Summary Opinion 2006-38
UNITED STATES TAX COURT
TERRIE ELAINE BANKS, Petitioner v. COMMISSIONER OF INTERNAL
REVENUE, Respondent
Docket No. 6501-05S. Filed March 14, 2006.
Terrie Elaine Banks, pro se.
Lauren B. Epstein, 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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