T.C. Summary Opinion 2007-71 UNITED STATES TAX COURT JASON HARRINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16382-05S. Filed May 7, 2007. Jason Harrington, pro se. Beth A. Nunnink, for respondent. WELLS, 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 Rule references are to the Tax Court Rules of Practice and Procedure, and all subsequent section references are to the Internal Revenue Code, as amended.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 NextLast modified: November 10, 2007