Opinion
15454-21P
06-01-2022
IFEOMA EZEKWO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Albert G. Lauber Judge
Pursuant to the Court's Opinion (T.C. Memo. 2022-54) issued in the above-docketed case on May 31, 2022, it is
ORDERED that respondent's Motion for Summary Judgment, filed February 9, 2022, is granted. It is further
ORDERED and DECIDED that respondent's certification that petitioner has a seriously delinquent tax debt, reflected in the Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the State Department, dated April 19, 2021, upon which this case is based, is sustained.