Ava Maureen Sawyer v. Commissioner

T.C. Summary Opinion 2014-110

UNITED STATES TAX COURT AVA MAUREEN SAWYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1165-07S. Filed December 23, 2014. Ava Maureen Sawyer, pro se. Adam P. Sweet, for respondent. SUMMARY OPINION COLVIN, 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 1 Subsequent section references are to the Internal Revenue Code in effect for the year in issue, and Rule references are to the Tax Court Rules of Practice and Procedure. Dollar amounts are rounded…