Conner v. Comm'r

JONITA CONNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Conner v. Comm'r

No. 2054-06S

United States Tax Court

T.C. Summary Opinion 2007-1; 2007 Tax Ct. Summary LEXIS 3;

January 3, 2007, Filed

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

Jonita Conner, Pro se.

Michael A. Raiken and Ann Welhaf, for respondent.

Panuthos, Peter J.

PETER J. PANUTHOS

PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of sections 6330(d) and 7463. The decision to be entered is not reviewable by any other…