Opinion
4629-22L
05-25-2023
AUBREE HILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Albert G. Lauber Judge
Pursuant to the Court's Opinion (T.C. Memo. 2023-58) issued in the above docketed case on May 15, 2023, it is
ORDERED that respondent's Motion for Summary Judgment, filed October 19, 2022, is granted. It is further
ORDERED AND DECIDED that the determination set forth in the Notice of Determination Concerning Collection Actions Under IRC 6320 or 6330 of the Internal Revenue Code, dated January 13, 2022, upon which this case is based, is sustained.