Opinion
12638-20L
04-07-2022
ROBERT J. NORBERG & DEBRA L. NORBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Albert G. Lauber Judge.
Pursuant to the Court's Opinion (T.C. Memo. 2022-30) issued in the above docketed case on April 5, 2022, it is
ORDERED that respondent's Motion for Summary Judgment, filed on October 14, 2021, is granted. It is further
ORDERED AND DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Actions Under IRC Sections 6320 or 6330 of the Internal Revenue Code, dated September 30, 2020, upon which this case is based, are sustained.