Morgain Mary McGovern v. Commissioner

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

T.C. Summary Opinion 2013-74

UNITED STATES TAX COURT MORGAIN MARY MCGOVERN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8632-12S. Filed September 19, 2013. Morgain Mary McGovern, pro se. Mayah Solh and Christopher Richmond, for respondent. SUMMARY OPINION COHEN, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b), the decision to be entered is…