T.C. Summary Opinion 2007-57
UNITED STATES TAX COURT
LESLEY J. SMITH, a.k.a. LESLEY J. SCOTT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22991-04S. Filed April 16, 2007.
Deborah R. McIntosh,1 for petitioner.
Inga C. Plucinski, for respondent.
DAWSON, Judge: This case was heard pursuant to section 7463
of the Internal Revenue Code in effect when the petition was
1Prof. McIntosh is the supervising attorney of the
University of Idaho College of Law Legal Aid Clinic, which
provides assistance to low-income taxpayers in controversies with
the Internal Revenue Service.
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Last modified: November 10, 2007