Alan Dwayne Berns v. Commissioner

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

T.C. Summary Opinion 2013-17

UNITED STATES TAX COURT ALAN DWAYNE BERNS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 25639-11S L. Filed February 25, 2013. Alan Dwayne Berns, pro se. Melissa Jane Hedtke, for respondent. SUMMARY OPINION 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), the decision to be entered is not…