Opinion
34400-21L
04-25-2024
MARGARET C. ROBINSON, GEORGIA W. BENTON, NEXT FRIEND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
Because petitioner, through her next friend, has failed to respond to the Court's Order to Show Cause, served March 22, 2024, and to give effect to the basis of settlement read into the record on February 6, 2024, it is
ORDERED that the above-referenced Order to Show Cause is made absolute. It is further
ORDERED and DECIDED that respondent may proceed with collection as determined in the Notice of Determination dated October 11, 2021.