Opinion
10218-23L
04-30-2024
ELIZABETH WHITE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Albert G. Lauber, Judge.
Pursuant to the Court's Opinion (T.C. Memo. 2024-53) issued in the above-docketed case on April 29, 2024, it is
ORDERED that respondent's Motion for Summary Judgment, filed February 14, 2024, is granted. It is further
ORDERED AND DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Actions under IRC Sections 6320 or 6330 of the Internal Revenue Code, dated May 23, 2023, upon which this case is based, are sustained.