Smith v. Comm'r of Internal Revenue

Full title: GARRET SMITH & CAROL SMITH, Petitioners v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Jul 17, 2024

No. 13005-23 (U.S.T.C. Jul. 17, 2024)

Opinion

13005-23

07-17-2024

GARRET SMITH & CAROL SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lewis R. Carluzzo Chief Special Trial Judge

ORDER

Lewis R. Carluzzo Chief Special Trial Judge

Because this case apparently involves a challenge to a collection action under I.R.C. section 6330(d), it is

ORDERED that the caption of this case is amended by adding the letter "L" to the docket number.