Joel H. Arseo v. Commissioner

T.C. Summary Opinion 2019-8

UNITED STATES TAX COURT JOEL H. ARSEO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7862-18S. Filed May 2, 2019. Joel H. Arseo, pro se. Gretchen W. Altenburger, for respondent. SUMMARY OPINION GERBER, 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 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at all relevant times. -2- Pursuant to section 7463(b), the decision to be entered is not reviewable by any…