Opinion
6032-23L
05-10-2024
LISA M. HOLLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge.
On February 15, 2024, respondent filed a Motion for Partial Summary Judgment, contending that the settlement officer (SO) did not abuse her discretion in sustaining a Notice of Federal Tax Lien (NFTL) filing against petitioner. On May 9, 2024, the Court issued a Memorandum Opinion (T.C. Memo. 2024-54) in which it concluded that the SO did not abuse her discretion in sustaining the NFTL filing. Pursuant to that Memorandum Opinion, it is
ORDERED that respondent's Motion for Partial Summary Judgment, filed February 15, 2024, is granted. It is further
ORDERED that jurisdiction of this case is no longer retained by the undersigned. It is further ORDERED that this case is restored to the general docket for trial or other disposition.