T.C. Summary Opinion 2006-35
UNITED STATES TAX COURT
OMAR URBINA PINEDA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3081-05S. Filed February 27, 2006.
Omar Urbina Pineda, pro se.
Gavin L. Greene, for respondent.
ARMEN, Special Trial Judge: This case was heard pursuant to
the provisions of sections 6330(d) and 7463(f)(2) of the Internal
Revenue Code in effect when the petition was filed.1 The
1 Unless otherwise indicated, subsequent references to
sections other than secs. 6320 and 6330 are to the Internal
Revenue Code of 1986 in effect for 1999 and 2001, the taxable
years in issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
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