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CMB Pavement Servs. v. Comm'r of Internal Revenue

United States Tax Court
Aug 10, 2022
No. 17979-21L (U.S.T.C. Aug. 10, 2022)

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.


Summaries of

CMB Pavement Servs. v. Comm'r of Internal Revenue

United States Tax Court
Aug 10, 2022
No. 17979-21L (U.S.T.C. Aug. 10, 2022)
Case details for

CMB Pavement Servs. v. Comm'r of Internal Revenue

Case Details

Full title:CMB PAVEMENT SERVICES, INC., Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 10, 2022

Citations

No. 17979-21L (U.S.T.C. Aug. 10, 2022)