Opinion
21493-19L
03-03-2022
G. Christopher Griner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge.
This I.R.C. section 6330(d) case is before the Court on respondent's motion for summary judgment, filed July 28, 2020 (respondent's motion). In his response, filed March 1, 2021, petitioner notes that there is no objection to respondent's motion. That being so, and for the reasons set forth in respondent's motion, it is
ORDERED that respondent's motion is granted. It is further
ORDERED and DECIDED that respondent may proceed with collection as determined in the Notice of Determination dated November 19, 2019, a copy of which is attached to the petition.