Jennifer Esteen v. Commissioner

T.C. Summary Opinion 2019-13

UNITED STATES TAX COURT JENNIFER ESTEEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5367-18S. Filed July 2, 2019. Jennifer Esteen, pro se. Elizabeth F. Rodoni, for respondent. SUMMARY OPINION PANUTHOS, 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 1 Unless otherwise indicated, section references are to the Internal Revenue (continued...) -2- reviewable by any other court,…