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TOLSTOV v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 9946-23S.

T.C. Summary Opinion 2024-19

YELENA TOLSTOV, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed September 23, 2024.

Attorney(s) appearing for the Case

Yelena Tolstov, pro se.

Crystal T. Ochrymowicz, for respondent.

SUMMARY OPINION

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 to section 7463(b), the decision to be entered is not reviewable by any other court, and this Opinion shall not be treated...

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