T.C. Summary Opinion 2006-178 UNITED STATES TAX COURT KATHERINE ILOVAR RODRIGUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16172-05S. Filed November 2, 2006. Katherine Ilovar Rodriguez, pro se. Tamara L. Kotzker, for respondent. DEAN, Special Trial Judge: This case was heard under the provisions of section 7463 of the Internal Revenue Code as in effect when the petition was filed. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code of 1986, as amended. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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