Opinion
17979-21L
08-10-2022
CMB PAVEMENT SERVICES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
For cause, it is
ORDERED that the parties' proposed stipulated decision, filed July 18, 2022, is recharacterized as a stipulation of settlement. In order to give effect to the basis of settlement reflected in that document, it is further
ORDERED AND DECIDED: That the determinations set forth in the Notice of Determination Concerning Collection Action under Section 6320 and/or 6330 issued to petitioner on May 5, 2021, for petitioner's employment tax liabilities for the taxable periods ended September 30, 2016, September 30, 2018, December 31, 2018, and September 20, 2019 for Forms 941, upon which this case is based, are sustained in full.