Salina Jivani v. Commissioner

T.C. Summary Opinion 2018-20

UNITED STATES TAX COURT SALINA JIVANI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19467-16S L. Filed April 5, 2018. Salina Jivani, pro se. Jamie A. Schindler, John T. Arthur, and Brandon S. Cline, for respondent. SUMMARY OPINION LEYDEN, 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(b), the decision to be entered is not 1 All section references are to the Internal Revenue Code, as amended, in (continued...)…