T.C. Summary Opinion 2007-195 UNITED STATES TAX COURT LAVERNE S. VANZANT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 295-06S. Filed November 19, 2007. LaVerne S. VanZant, pro se. Brenda M. Fitzgerald, for respondent. FOLEY, Judge: This case was heard pursuant to the provisions of section 74631 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b), the decision is not reviewable by any other court, and this 1 Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 NextLast modified: March 27, 2008