McSweeney v. Comm'r

TIFFANY MARIE MCSWEENEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

McSweeney v. Comm'r

Docket No. 16272-14S.

United States Tax Court

T.C. Summary Opinion 2016-51; 2016 Tax Ct. Summary LEXIS 50;

August 31, 2016, Filed

Decision will be entered for respondent.

Luz A. Arevalo, for petitioner.

Sheida Lahabi, for respondent.

LAUBER, Judge.

LAUBER

SUMMARY OPINION

LAUBER, 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 Under section 7463(b), the decision to be entered is not reviewable by any other court,…