United States Tax Court September 12, 2011, 23737-10S (Ada R. Santos v. Commissioner)

T.C. Summary Opinion 2011-108

UNITED STATES TAX COURT

ADA R. SANTOS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 23737-10S. Filed September 12, 2011.

Ada R. Santos, pro se.

Mark H. Howard, for respondent.

SWIFT, Judge: This case was heard pursuant to the

provisions of section 7463 of the Internal Revenue Code in effect

when the petition was filed.