T.C. Summary Opinion 2007-1
UNITED STATES TAX COURT
JONITA CONNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2054-06S. Filed January 3, 2007.
Jonita Conner, pro se.
Michael A. Raiken and Ann Welhaf, for respondent.
PANUTHOS, Chief Special Trial Judge: This case was heard
pursuant to the provisions of sections 6330(d) and 7463. The
decision to be entered is not reviewable by any other court, and
this opinion should not be cited as authority. Unless otherwise
indicated, all section references are to the Internal Revenue
Code in effect at relevant times.
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