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