Hereinafter, all section references are to the InternalRevenue Code in effect for the years at issue. All Rule refer-ences are to the Tax Court Rules of Practice and Procedure.T.C. Summary Opinion 2010-78UNITED STATES TAX COURTDAVID CAMERON PARKER, Petitioner v.COMMISSIONER OF INTERNAL REVENUE, RespondentDocket No. 26478-08S. Filed June 21, 2010.David Cameron Parker, pro se.Anne W. Bryson, for respondent.CHIECHI, Judge: This case was heard pursuant to the provi-sions of section 7463 of the Internal Revenue Code in effect whenthe petition was filed.
Pursuant to section 7463(b), the deci-sion to be entered is not reviewable by any other court, and thisopinion shall not be treated as precedent for any other case.