Michael and Calvineta Byard - Page 2















                         T.C. Summary Opinion 2007-120                                


                               UNITED STATES TAX COURT                                


                     MICHAEL AND CALVINETA BYARD, Petitioners v.                      
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                     


               Docket No. 7042-06S.             Filed July 17, 2007.                  


               Michael and Calvineta Byard, pro se.                                   
               Ashley F. Giles, for respondent.                                       


               COHEN, Judge:  This case was heard pursuant to the                     
          provisions of section 7463 of the Internal Revenue Code in effect           
          when the petition was filed.  Pursuant to section 7463(b), the              
          decision to be entered is not reviewable by any other court, and            
          this opinion shall not be treated as precedent for any other                
          case.                                                                       








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