T.C. Summary Opinion 2007-88
UNITED STATES TAX COURT
MANUEL R. CHAVEZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20682-04S. Filed May 31, 2007.
Manuel R. Chavez, pro se.
Daniel Price, for respondent.
WHERRY, 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
1Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986, as in effect for the year in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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Last modified: November 10, 2007