T.C. Summary Opinion 2006-21 UNITED STATES TAX COURT JORGE TORRES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8004-05S. Filed February 7, 2006. Jorge Torres, pro se. Willard N. Timm, Jr., for respondent. RUWE, Judge: This case was heard pursuant to the provisions of section 74631 in effect at the time the petition was filed. The decision to be entered is not reviewable by any other court, 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year 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 Next
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