Opinion
12356-20L
01-03-2022
ORDER AND DECISION
Albert G. Lauber, Judge
Pursuant to the Court's Opinion (T.C. Memo. 2021-144) issued in the above docketed case on December 30, 2021, it is
ORDERED and DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Actions Under IRC Sections 6320 or 6330, dated September 15, 2020, upon which this case is based, are sustained.