Best v. Comm'r

RENITA ROSE BEST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Best v. Comm'r

No. 6192-07S

United States Tax Court

T.C. Summary Opinion 2008-160; 2008 Tax Ct. Summary LEXIS 159;

December 23, 2008, Filed

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

Renita Rose Best, Pro se.

Michael A. Pesavento, for respondent.

Swift, Stephen J.

STEPHEN J. SWIFT

SWIFT, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b), the…