Bankson v. Comm'r

RUSSEL S. BANKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bankson v. Comm'r

No. 22863-04S

United States Tax Court

T.C. Summary Opinion 2006-83; 2006 Tax Ct. Summary LEXIS 97;

May 22, 2006, Filed

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

Russel S. Bankson, Pro se.

Catherine G. Chang, for respondent.

Panuthos, Peter J.

PETER J. PANUTHOS

PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of sections 6330(d) and 7463 of the Internal Revenue Code in effect when the petition was…