Mary A. Colliver v. Commissioner

T.C. Summary Opinion 2017-93

UNITED STATES TAX COURT MARY A. COLLIVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15307-16S. Filed December 26, 2017. Mary A. Colliver, pro se. Jason T. Scott, 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- reviewable by any other court,…