Ava Maureen Sawyer 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 2014-110

UNITED STATES TAX COURT AVA MAUREEN SAWYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1165-07S. Filed December 23, 2014. Ava Maureen Sawyer, pro se. Adam P. Sweet, for respondent. SUMMARY OPINION COLVIN, 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 1 Subsequent section references are to the Internal Revenue Code in effect for the…