T.C. Summary Opinion 2007-18
UNITED STATES TAX COURT
DEAN STROM KARNAZE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19235-05S. Filed February 5, 2007.
Dean Strom Karnaze, pro se.
Jonathan A. Neumann, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of sections 6320(c), 6330(d), and 7463. Unless
otherwise indicated, all section references are to the Internal
Revenue Code as amended, and all Rule references are to the Tax
Court Rules of Practice and Procedure. The decision to be
entered is not reviewable by any other court, and this opinion
should not be cited as authority.
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