James Ramone Taylor v. Commissioner

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

T.C. Summary Opinion 2015-51

UNITED STATES TAX COURT JAMES RAMONE TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22541-11S. Filed August 24, 2015. James Ramone Taylor, pro se. Michael R. Connelly, for respondent. SUMMARY OPINION CARLUZZO, 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…