Brown v. Comm'r

GREGORY ALAN BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Brown v. Comm'r

Docket No. 7972-15S.

United States Tax Court

T.C. Summary Opinion 2017-24; 2017 Tax Ct. Summary LEXIS 24;

April 25, 2017, Filed

Decision will be entered under Rule 155.

Gregory Alan Brown, Pro se.

Bartholomew Cirenza, for respondent.

COLVIN, Judge.

COLVIN

SUMMARY OPINION

COLVIN, 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 any other court, and…