T.C. Summary Opinion 2008-2 UNITED STATES TAX COURT CLARISSA YBARRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19127-06S. Filed January 3, 2008. Clarissa Ybarra, pro se. Ric D. Hulshoff, for respondent. JACOBS, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition was filed.1 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. The issue for decision is whether respondent 1Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the year in issue.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: March 27, 2008