Smith-Irving v. Comm'r

DOROTHY SMITH-IRVING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Smith-Irving v. Comm'r

No. 18234-07S

United States Tax Court

T.C. Summary Opinion 2009-116; 2009 Tax Ct. Summary LEXIS 117;

July 27, 2009, Filed

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

Dorothy Smith-Irving, Pro se.

Cindy Park, for respondent.

Gerber, Joel

JOEL GERBER

GERBER, 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…