Jana Renea Henson 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 2014-36

UNITED STATES TAX COURT JANA RENEA HENSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3205-11S. Filed April 16, 2014. Jana Renea Henson, pro se. Beth A. Nunnink, for respondent. SUMMARY OPINION THORNTON, Chief 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 reviewable by 1…