T.C. Summary Opinion 2006-173
UNITED STATES TAX COURT
JOSE R. CHRISTOPHER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13555-05S. Filed October 24, 2006.
Jose R. Christopher, pro se.
Monica Miller, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect when the petition was filed.1
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority. Petitioner
seeks a review under section 6320 to the issuance by respondent
of notices of Federal tax lien for unpaid Federal income taxes
1Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code as amended.
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