United States Tax Court September 29, 2011, Docket No. 11411-10S. (Wallace v. Ommissioner of Internal Revenue)

T.C. Summary Opinion 2011-116

UNITED STATES TAX COURT

SHEREAL WALLACE, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 11411-10S. Filed September 29, 2011.

Shereal Wallace, pro se.

Christina L. Lewerenz, for respondent.

WELLS, Judge: This case was heard pursuant to the

provisions of section 7463 of the Internal Revenue Code in effect

when the petition was filed.