Opinion
12264-20S
06-08-2022
RONALD E. FERGUSON & JACQUELINE FERGUSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Because further review of the record reveals that the Court's jurisdiction in the above-docketed matter is based upon Notices of Determination Concerning Collection Action issued (separately) to petitioners on September 15, 2020, concerning their joint federal income tax liabilities for the taxable years 1997 and 2006, it is
ORDERED that the caption of this case is amended by adding the letter "L" to the docket number. It is further
ORDERED that the Clerk of the Court shall add the letter "L" to the docket number in this case and other records of her office and process this case to trial or other disposition according to the Lien and Levy Action Procedures provided by Rules 330 et seq., Tax Court Rules of Practice and Procedure. It is further
ORDERED that, on or before July 8, 2022, respondent shall file a response to this Order and shall attach thereto complete copies of the above-referenced Notices of Determination upon which this case is based.