Clarissa Ybarra - Page 2

                             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.           

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Last modified: March 27, 2008