Opinion
22861-22L
07-24-2024
DOUGLAS JAMES CASEMENT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Patrick J. Urda, Judge
Pursuant to the determination of the Court as set forth in its Memorandum Opinion (T.C. Memo. 2024-68), filed June 18, 2024, it is hereby
ORDERED that the Commissioner's motion for summary judgment filed December 14, 2023, is granted. It is further
ORDERED and DECIDED that the Commissioner may proceed with the collection action as determined in the Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 of the Internal Revenue Code, dated September 20, 2022, upon which this case is based.