Artayet v. Comm'r

MICHAEL ARTAYET, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Artayet v. Comm'r

No. 25328-06S

United States Tax Court

T.C. Summary Opinion 2008-34; 2008 Tax Ct. Summary LEXIS 36;

April 7, 2008, Filed

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

Michael Artayet, Pro se.

Innessa Glaszman-Molot, for respondent.

Dean, John F.

JOHN F. DEAN

DEAN, 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. Pursuant to section 7463(b),…