Opinion
11719-20L
07-18-2022
NOEL CHRISTOPHER KNIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Albert G. Lauber Judge
Pursuant to the Court's Opinion (T.C. Memo. 2022-76) issued in the above-docketed case on July 14, 2022, it is
ORDERED that respondent's Motion for Summary Judgment, filed March 17, 2021, is granted. It is further
ORDERED AND DECIDED that the determinations set forth in the Notices of Determination Concerning Collection Actions Under IRC Sections 6320 or 6330 of the Internal Revenue Code, both dated August 18, 2020, upon which this case is based, are sustained.