Tracey Rene Merrell & Christopher L. Merrell v. Commissioner

T.C. Summary Opinion 2020-5

UNITED STATES TAX COURT TRACEY RENE MERRELL AND CHRISTOPHER L. MERRELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14862-18S. Filed January 16, 2020. Tracey Rene Merrell and Christopher L. Merrell, pro sese. Albert B. Brewster II and Willis B. Douglass, for respondent. SUMMARY OPINION GUY, 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 reviewable by 1 Unless otherwise…