Wash.

2015 Tax Ct. Memo LEXIS 31

Opinion

WASHINGTON, DC 20217 TIMOTHY FREDERICK WITMYER, Petitioner v.

Wash.

Docket No. 4138-14L

United States Tax Court

2015 Tax Ct. Memo LEXIS 31;

January 22, 2015, Filed

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v. ) Docket No. 4138-14L.

)

COMMISSIONER OF INTERNAL REVENUE, )

Respondent )

ORDER AND DECISION

Pursuant to the determination ofthe Court as set forth in its Memorandum

Opinion (T.C. Memo. 2015-17), filed January 22, 2015, it is

ORDERED: That respondent's Motion for Summary Judgment, filed December 2, 2014, is granted. It is further

ORDERED and DECIDED: That respondent may proceed with the collection action as determined in the Notice ofDetermination Concerning

Collection Action(s) Under Section 6320 and/or 6330, dated January 24, 2014, issued for petitioner's taxable years 2007 and 2008, upon which notice this case is based.

(Signed) Robert P. Ruwe

Judge

ENTERED: J AN 2 2 2015

SERVED JAN 2 2 2015