Michelle Amy McKinnon 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 2013-8

UNITED STATES TAX COURT MICHELLE AMY MCKINNON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2052-11S. Filed February 7, 2013. Michelle Amy McKinnon, pro se. Jessica R. Nolen, for respondent. SUMMARY OPINION PARIS, 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 1 Unless otherwise indicated, all section references are to the…