Kelly v. Comm'r of Internal Revenue

Full title: DENISE A. KELLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Oct 2, 2023

No. 12769-23S (U.S.T.C. Oct. 2, 2023)

Opinion

12769-23S

10-02-2023

DENISE A. KELLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

Upon due consideration of respondent's Answer, filed September 20, 2023, it is

ORDERED that the petition in this case shall be treated as a Petition for Lien or Levy Action Under Code Section 6320(c) or 6330(d) and the Clerk of the Court shall process this case to trial or other disposition according to the Lien and Levy Action Procedures provided by Rules 330 et seq., Tax Court Rules of Practice and Procedure. It is further

ORDERED that the caption of this case is amended by adding the letter "L" to the docket number.