Opinion
14694-23
12-12-2023
CHARLES E. SINK & GRACE C. SINK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's Answer filed on December 11, 2023, and the copy of the notice of determination concerning collection action attached thereto, it is
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 pursuant to the Lien and Levy Action procedures provided by Rules 330 through 334 of the Tax Court Rules of Practice and Procedure. It is further
ORDERED that, on or before January 3, 2024, respondent shall file either (1) a response to this Order and attach a copy of the notice of determination concerning collection action issued to petitioner Grace C. Sink or (2) an appropriate jurisdictional motion as to petitioner Grace C. Sink.