TAX COURT OPINION

Case: Deanna L. Grandy
Docket Number: 10747-11L
Judge: Halpern
Opinion Type: bench
Filed: 04/11/2012
Pages: 3

UNITED STATES TAX COURT WASHINGTON, DC 20217 DEANNA L. GRANDY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10747-11L. ) ) ) 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 Los Angeles, California on February 28, 2012, containing his oral findings of fact and opinion rendered at the conclusion of trial. In accordance with the oral findings of fact and opinion, an appropriate order and decision will be entered for respondent. (Signed) James S. Halpern Judge Dated: Washington, D.C. April 11, 2012 SBRVED APR 1 2 2012 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 3 Bench Opinion3by Judge James S. Halpern Deanna L. Grandy v. Commissioner Docket No. 10747-11L February 28, 2012 THE COURT: 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 1 1986, as amended, and Rule 152 of the Tax Court Rules of Practice and Procedure. By.notice of determination dated April 5*, 2011, the Office of Appeals of the Internal Revenue Service, has determined to proceed with collection of Petitioners' tax liability for 2007 and 2008. The Petitioner resided in California when .the determination was made. The Respondent has answered the assignments of error inApetition, and for the reasons stated by Mr. Voth immediately before reading this bench opinion, the Court believes that Appeals was correct in determining to proceed with collection, and an order and decision to that effect shall be entered. Heritage Reporting Corporation (202) 628-4888 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 This..concludes the Court's Oral Findings of Fact and Opi nion in this case . (Whereupon, at 11:56 a.m., the bench opinion in the above-entitled matter was concluded.) 4 // // // // // // // // // // // // // // ·// // // // // // // Heritage Reporting Corporation (202) 628-4888