T.C. Summary Opinion 2007-50 UNITED STATES TAX COURT FRED A. WINDOVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11591-05S. Filed March 28, 2007. Fred A. Windover, pro se. Michael R. Fiore, 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 1 Unless otherwise indicated, 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 9 10 11 12 13 14 15 NextLast modified: November 10, 2007