Opinion
8132-19L
06-09-2021
Hector I. Garcia & Brenda I. Landrau Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Albert G. Lauber, Judge.
Pursuant to the Court's Opinion (T.C. Memo. 2021-72) issued in the above-docketed case on June 8, 2021, it is
ORDERED AND DECIDED that the determinations set forth in the Notice CP90, Intent to Seize Your Assets and Notice of Your Right to a Hearing, dated November 14, 2016, upon which this case is based, are sustained.