Evgeny Kiselev v. Commissioner

T.C. Summary Opinion 2018-2

UNITED STATES TAX COURT EVGENY KISELEV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 30054-14S. Filed January 10, 2018. Evgeny Kiselev, pro se. Rachel L. Rollins, for respondent. SUMMARY OPINION COLVIN, 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 1 Section references are to the Internal Revenue Code, as amended and in effect for the year at issue. Rule references are to the Tax Court Rules of Practice and Procedure. Monetary amounts are rounded to…