Xuye Li v. Comm'r

XUYE LI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Xuye Li v. Comm'r

Docket No. 117-12S

United States Tax Court

T.C. Summary Opinion 2013-97; 2013 Tax Ct. Summary LEXIS 98;

December 4, 2013, Filed

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

Decision will be entered for respondent as to the deficiency and for petitioner as to the accuracy-related penalty.

Xuye Li, Pro se.

Shannon Edelstone, for respondent.

HAINES, Judge.

HAINES

SUMMARY OPINION

HAINES, Judge: This case was heard pursuant to section 7463 of the Internal…