Enrique Fernando Dancausa Valle v. Commissioner

T.C. Summary Opinion 2018-51

UNITED STATES TAX COURT ENRIQUE FERNANDO DANCAUSA VALLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5227-17S. Filed November 5, 2018. Enrique Fernando Dancausa Valle, pro se. Aaron M. Greenberg, for respondent. SUMMARY OPINION PANUTHOS, Special Trial 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 Pursuant to section 7463(b), the decision to be entered is not 1 Unless otherwise indicated, subsequent section references are to the (continued...) -2-…