Opinion
524-24
02-26-2024
LUIS TAMAYO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Because the pleadings indicate that this is a lien action invoking our jurisdiction under I.R.C. sections 6320(c) and 6330(d), 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 his 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.