T.C. Summary Opinion 2007-147 UNITED STATES TAX COURT PEARLENA WALLACE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7256-06S. Filed August 23, 2007. Pearlena Wallace, pro se. Stephen R. Doroghazi, for respondent. CARLUZZO, Special Trial Judge: This section 6330(d)1 case was heard pursuant to the provisions of section 7463. Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion shall not be treated as precedent for any other case. 1 Section references are to the Internal Revenue Code of 1986, as amended, in effect for the relevant period.Page: Previous 1 2 3 4 5 6 7 8 NextLast modified: November 10, 2007