Eric Lamart Sanders 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 2014-47

UNITED STATES TAX COURT ERIC LAMART SANDERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9959-13S. Filed May 12, 2014. Eric Lamart Sanders, pro se. Alicia A. Mazurek, for respondent. SUMMARY OPINION ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463.1 Pursuant to section 7463(b), the decision to be 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in…