Isabel Atizol, (2009)

Extract

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Isabel Atizol, (2009)

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

T.C. Summary Opinion 2009-46

UNITED STATES TAX COURT ISABEL ATIZOL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13227-07S. Filed March 30, 2009.

Isabel Atizol, pro se.

Anna Kozoulina, for respondent.

DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code (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. Unless otherwise indicated, subsequent section references are to the Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

For 2004 respondent determined a $2,640 deficiency in petitioner's Federal income tax. The issue for decision is whether petitioner is entitl...

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