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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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