Lori Novak v. Commissioner

T.C. Summary Opinon 2009-185 UNITED STATES TAX COURT LORI NOVAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1176-08S. Filed December 7, 2009. Lori Novak, pro se. Carol-Lynn E. Moran, for respondent. RUWE, Judge: This case was heard pursuant to the provisions of section 74631 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion shall not be treated as precedent for any other case. 1 Unless otherwise indicated, all section references are to the…