Carolyn Smith-Hendricks 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 2013-22

UNITED STATES TAX COURT CAROLYN SMITH-HENDRICKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8213-12S. Filed March 19, 2013. Carolyn Smith-Hendricks, pro se. Steven Wendell LaBounty, for respondent. SUMMARY OPINION GUY, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the -2- petition was filed.1 Pursuant to section 7463(b), the decision to be…