Opinion
10699-23S
08-30-2023
JOSEPH A. LABELLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 30, 2023, respondent filed a Motion to Add Lien or Levy Designation as this case is based on a notice of determination concerning collection action issued for petitioner's 2012 tax year. Respondent represents therein that petitioner does not object to the granting of the motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Add Lien or Levy Designation is granted and the petition in this case shall be treated as a Petition for Lien or Levy Action Under Code Section 6320(c) or 6330(d). It is further
ORDERED that the caption of this case is amended by adding the letter "L" to the docket number. It is further
ORDERED that the Clerk of the Court shall add the letter "L" to the docket sheet and other records of her office and 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.