CSI 3000, Inc. v. Comm'r of Internal Revenue

Full title: CSI 3000, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 28, 2023

No. 32381-21L (U.S.T.C. Sep. 28, 2023)

Opinion

32381-21L

09-28-2023

CSI 3000, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

LEWIS R. CARLUZZO, CHIEF SPECIAL TRIAL JUDGE

ORDER

LEWIS R. CARLUZZO, CHIEF SPECIAL TRIAL JUDGE

This I.R.C. section 6330(d) case is before the Court on respondent's motion for summary judgment, filed July 25, 2023. Respondent's motion was heard in Chicago, Illinois, on September 25, 2023. Counsel for respondent appeared and argued in support of the motion. Counsel for petitioner appeared and opposed the motion.

In order to allow for appropriate consideration of the positions of the parties, it is

ORDERED that respondent's motion is taken under advisement.