Rahman v. Comm'r

ATIG RAHMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rahman v. Comm'r

Docket No. 29178-12S

United States Tax Court

2014 Tax Ct. Summary LEXIS 38;

April 15, 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.

Atig Rahman, Pro se.

Randall B. Childs, for respondent.

ARMEN, Special Trial Judge.

ARMEN

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 petition was filed.1…