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Petitioner

James Oberholtzer, Chartered

Respondent

Commissioner of Internal Revenue

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James Oberholtzer, Chartered

266-26 | United States Tax Court

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Judge Patrick J. Urda

Filed Jan. 9, 2026

Last Updated: 12 hours ago

Filing Date	#	Docket Text
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PACER is a government system to access US court records.

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PACER charges $0.10 per page with a 30 page (or $3.00) cap for all documents, except transcripts which have no cap. For example, a five page document is $0.50 and a 50 page document is $3.00. Accessing docket sheets also incurs a fee if we do not already have the full docket sheet (again, max of $3.00). These fees are only incurred for Federal Courts and Bankruptcies.

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Petitioner

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James Oberholtzer, Chartered

266-26 | United States Tax Court

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