T.C. Summary Opinion 2008-8 UNITED STATES TAX COURT PETER SHOWLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19480-04S. Filed January 29, 2008. Peter Showler, pro se. Kris H. An, for respondent. CARLUZZO, Special Trial Judge: This case was heard pursuant to the provisions of section 7463.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any 1 Unless otherwise indicated, section references are to the Internal Revenue Code of 1986, as amended, in effect for the relevant period. Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 NextLast modified: March 27, 2008