T.C. Summary Opinion 2006-84
UNITED STATES TAX COURT
JON DAVID COOKSEY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7184-03S. Filed May 22, 2006.
Jon David Cooksey, pro se.
Steven W. LaBounty, for respondent.
GALE, Judge: This case was heard pursuant to the provisions
of section 74631 providing for small tax case proceedings. The
decision to be entered is not reviewable by any other court, and
this opinion should not be cited as authority.
The petition in this case was filed in response to a Notice
of Determination Concerning Collection Action(s) Under Section
1 Unless otherwise noted, all section references are to the
Internal Revenue Code of 1986, as amended, and as applicable to
the year in issue.
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