Opinion
15123-20L
03-04-2022
Clarence W. Sneed Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge
There being no objection to respondent's motion for summary judgment, filed July 22, 2021, and because respondent's points are considered well-made and support the relief requested in his motion, it is
ORDERED that respondent's motion is granted. It is further
ORDERED AND DECIDED that respondent may proceed with collection as determined in the Notice of Determination dated November 24, 2020, a copy of which is attached to the answer. 1