Opinion
2627-23P
01-26-2024
DANIEL OLIN NYE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
Pursuant to the determination of the Court as set forth in its Memorandum Opinion (T.C. Memorandum Opinion 2023--154), filed December 28, 2023, it is
ORDERED and DECIDED that respondent's motion for summary judgment, dated May 24, 2023, is granted and respondent's certification that petitioner has a seriously delinquent tax debt, reflected in the Letter CP508C, dated February 27, 2023, upon which this case is based, is sustained.