Opinion
19634-18L
05-17-2022
WARREN KEITH JACKSON & BARBARA ANN JACKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Juan F. Vasquez, Judge.
Pursuant to the Court's Opinion (T.C. Memo. 2022-50) issued in the above-docketed case on May 12, 2022, it is ORDERED that respondent's Motion for Summary Judgment, filed May 23, 2019, is granted. It is further
ORDERED AND DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330, dated September 5, 2018, upon which this case is based, are sustained.