Rafael Alex Contreras, (2009)
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Rafael Alex Contreras, (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 2009-55UNITED STATES TAX COURT RAFAEL ALEX CONTRERAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5743-08S. Filed April 21, 2009.Rafael Alex Contreras, pro se. Rachael J. Zepeda, for respondent.ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.1 Pursuant to section 7463...See the full content of this document
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