Ibarra v. Comm'r

BAUDELIO LOPEZ IBARRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ibarra v. Comm'r

Docket No. 22017-14S.

United States Tax Court

T.C. Summary Opinion 2015-70; 2015 Tax Ct. Summary LEXIS 74;

November 30, 2015, Filed

Decision will be entered under Rule 155.

Baudelio Lopez Ibarra, Pro se.

Mistala M. Cullen, for respondent.

ARMEN, Special Trial Judge.

ARMEN

SUMMARY OPINION

ARMEN, 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.1 Pursuant to section 7463(b), the decision to be entered is not…