Opinion
8913-23
02-02-2024
ABU BABA & ISHA BABA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared for trial during the Court's April 15, 2024, Washington, D.C., trial session. The Petition in this case was filed on June 5, 2023, and the docket number originally assigned to it was "8913-23SL." On June 6, 2023, the docket number was amended by omitting "SL." On June 9, 2023, petitioners filed a document that the Court docketed as their First Amended Petition. In this document petitioners state that they "are disputing . . . [the IRS's] collection actions for tax years 2016, 2018, 2019, and 2020." On July 20, 2023, respondent filed his Answer, attaching to it notices of determination that addressed the IRS's proposed collection actions with respect to petitioners for the taxable years 2016, 2018, 2019, and 2020. As this case appears to be a collection due process (CDP) case, we will direct the Clerk of the Court to amend the docket number accordingly.
For cause, it is
ORDERED that the caption of this case is amended by adding the letter "L" to the docket number. It is further
ORDERED that the Clerk of the Court shall add the letter "L" to the docket number in this case and other records of her office and process this case to trial or other disposition according to the Lien and Levy Action Procedures provided by Rules 330 et seq., Tax Court Rules of Practice and Procedure.