Opinion
13726-22SL
02-01-2023
JASON WAYNE HECKMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Joseph Robert Goeke, Judge
Pending before the Court is petitioner's Motion to Withdraw Petition, filed January 23, 2023.
This case is calendared for trial on the Court's February 9, 2023, Tallahassee, Florida Trial Session.
On January 31, 2023, respondent filed with the Court a Motion for Entry of Decision. Upon due consideration and for the reasons stated in respondent's motion, it is
ORDERED that petitioner's Motion to Withdraw Petition, filed January 23, 2023, is denied as moot. It is further
ORDERED that respondent's Motion for Entry of Decision, filed January 31, 2023, is granted. It is further
ORDERED and DECIDED that the collection action as determined in the Notice of Determination Concerning Collection Actions under Section 6320 or 6330 issued to petitioner on May 11, 2022, for petitioner's income tax liability for the taxable period ending December 31, 2016, and upon which this case is based, is sustained.