TAX COURT OPINION

Case: Tana Anderson
Docket Number: 11899-16L
Judge: Halpern
Opinion Type: bench
Filed: 01/31/2019
Pages: 3

33 UNITED STATES TAX COURT WASHINGTON, DC 20217 TANA ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ) ) ) ) -). Docket No. 11899-16L. ) ) ) ) ) ORDER Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it is ORDERED that the Clerk of the Court shall transmit herewith to petitioner and to respondent a copy of the pages of the transcript of the trial in the above case before Judge James S. Halpern at Portland, Oregon, containing his oral findings of fact and opinion rendered at the trial session at which the case was heard. In accordance with the oral findings of fact and opinion, decision will be entered for respondent. (Signed) James S. Halpern Judge Dated: Washington, D.C. January 31, 2019 SERVED EB ~ Bench Opinion by Judge James S. Halpern December 12, 2018 Tana Anderson v. Commissioner of Internal Revenue Docket No. 11899-16L 3 THE COURT: Okay. Now, the Court has decided to render oral findings of fact and opinion in this case, and the following represents the Court's oral findings of fact and opinion. The oral findings of fact and opinion shall not be relied upon as precedent in any other case. This bench opinion is made pursuant to the authority granted by section 7459(b) of the Internal Revenue Code of 1986, as amended, and Rule 152 of the Tax Court Rules of Practice and Procedure. By notice of determination dated October 23rd, 2017, a supplemental notice of determination concerning collection actions under section 6320 and/or section 330rd the respondent has determined to proceed with collection with respect to petitioner's taxes for the years 2005 and 2007 through 2011. The Court, for reasons appearing in the record, will sustain the supplemental notice of determination. That concludes oral finding$of fact and opinion in this case, and we will enter a decision accordingly. Thank you very much. We're done. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 (973) 406-2250 l operationseescreersnet | www.esaibers.net (Whereupon, at 3:15 p.m., the above-entitled matter was concluded.) 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 BEEE 973)406-2250loperationsoescrbersnet|www.escribersmet