Opinion
7463-21P
05-17-2023
GUY ALVAREZ GAYOU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Courtney D. Jones, Judge
Pursuant to the determination of this Court, as set forth in its Memorandum Opinion (T.C. Memo. 2023-61), filed May 16, 2023, it is hereby
ORDERED that respondent's Motion for Summary Judgment, filed February 17, 2023, is granted. It is further
ORDERED AND DECIDED that respondent's certification that petitioner, Guy Alvarez Gayou, has a seriously delinquent federal 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.