Opinion
14687-21L
02-15-2022
MICHAEL JEFFREY GIBBONS & LORI ANN GREAVES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
JAMES S. HALPERN JUDGE
This case is calendared for trial at the Court's April 11, 2022, Phoenix, Arizona, trial session.
On February 10, 2022, respondent filed a Motion for Summary Judgment along with a declaration. The motion states petitioners do no object. Substantially for the reasons set forth in the motion, it is
ORDERED that this case is stricken for trial from the Court's April 11, 2022, Phoenix, Arizona, trial session. It is further
ORDERED that respondent's Motion for Summary Judgment is granted. It is further
ORDERED AND DECIDED that respondent may proceed with the collection action for the taxable years 2013, 2014, 2015, 2016, and 2017, as determined in the Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330, dated March 22, 2021, upon which this case is based.