HANSEN v. COMMISSIONER

RICHARD MARK HANSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

HANSEN v. COMMISSIONER

No. 6815-04S

United States Tax Court

T.C. Summary Opinion 2005-75; 2005 Tax Ct. Summary LEXIS 76;

June 7, 2005, Filed

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

Richard Mark Hansen, Pro se.

Michael W. Berwind, for respondent.

Dean, John F.

JOHN F. DEAN

DEAN, Special Trial Judge: This case was heard pursuant to the provisions of sections 6330(d) and 7463 of the Internal Revenue Code in effect at the time that the petition was…