Jun Wu v. Commissioner

T.C. Summary Opinion 2019-17

UNITED STATES TAX COURT JUN WU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8009-16S. Filed July 25, 2019. Jun Wu, pro se. Sandeep Singh, for respondent. SUMMARY OPINION CARLUZZO, Chief Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code (Code) in effect when the petition was filed.1 Pursuant to section 7463(b), the decision to be entered is 1 Unless otherwise indicated, section references are to the Internal Revenue (continued...) -2- not reviewable by any other court, and this…