Atig Rahman v. Commissioner

T.C. Summary Opinion 2014-35

UNITED STATES TAX COURT ATIG RAHMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 29178-12S. Filed April 15, 2014. Atig Rahman, pro se. Randall B. Childs, for respondent. SUMMARY OPINION ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the -2- petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion shall not be treated as precedent for any other case. Respondent determined a…