T.C. Summary Opinion 2006-42
UNITED STATES TAX COURT
JAMES CURTIS BARRETT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7444-04S. Filed March 22, 2006.
James Curtis Barrett, pro se.
Catherine G. Chang, for respondent.
PANUTHOS, Chief Special Trial Judge: This case was heard
pursuant to the provisions of sections 6330(d) and 7463 of the
Internal Revenue Code in effect when the petition was filed. The
decision to be entered is not reviewable by any other court, and
this opinion should not be cited as authority. Unless otherwise
indicated, all subsequent section references are to the Internal
Revenue Code in effect at relevant times. All Rule references
are to the Tax Court Rules of Practice and Procedure.
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