T.C. Summary Opinion 2007-54 UNITED STATES TAX COURT WAYNE B. BAILEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13014-05S. Filed April 3, 2007. Wayne B. Bailey, pro se. Aimee R. Lobo-Berg, for respondent. VASQUEZ, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and 1 Unless otherwise indicated, section references are to the Internal Revenue Code, and 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 NextLast modified: November 10, 2007