Thomas E. Roberts, (2005)

Docket Number: 12473-03S

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Thomas E. Roberts, (2005)

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

T.C. Summary Opinion 2005-31

UNITED STATES TAX COURT THOMAS E. ROBERTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12473-03S. Filed March 24, 2005.

Thomas E. Roberts, pro se. Catherine S. Tyson, for respondent.

CARLUZZO, Special Trial Judge: This section 6330(d) case was heard pursuant to the provisions of section 7463.1 The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority.

Background Some of the facts have been stipulated and are so fou...

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