T.C. Summary Opinion 2006-10 UNITED STATES TAX COURT ANA MARIA RODRIGUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9409-04S. Filed January 26, 2006. Ana Maria Rodriguez, pro se. Thomas M. Newman, for respondent. PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time 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 section references are to the Internal RevenuePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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