Henson v. Comm'r

JANA RENEA HENSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Henson v. Comm'r

Docket No. 3205-11S.

United States Tax Court

2014 Tax Ct. Summary LEXIS 39;

April 16, 2014, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

Decision will be entered under Rule 155.

Jana Renea Henson, Pro se.

Beth A. Nunnink, for respondent.

THORNTON, Chief Judge.

THORNTON

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…