Opinion
18706-22SL
08-07-2024
DERRICK DOUGLASS DURDEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
Because the manner by which the Proposed Stipulated Decision, filed August 5, 2024, was electronically submitted to the Court will not allow for the signature of a judicial officer, it is
ORDERED that the document is recharacterized and treated as stipulation of settlement. 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(s) under Section 6320 and/or 6330 issued to petitioner on July 26, 2022, for 2015, 2016, 2017 and 2019 are sustained in full.