T.C. Summary Opinion 2008-9 UNITED STATES TAX COURT JULIET HESS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14444-06S. Filed January 29, 2008. Juliet Hess, pro se. Frederic J. Fernandez, for respondent. GERBER, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. 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. In this collection case respondent determined that he was entitled to proceed with collection of an assessed tax liability,Page: Previous 1 2 3 4 5 6 NextLast modified: March 27, 2008