The back mark on this image, “Whipple, Boston, suggests it is an officer of the 48th Mass Infantry.
Although not identified, I feel confident that this officer is a member of the 48th Mass Infantry. Taken from the Lt. Ogden album, the image has the same “Whipple, Boston” back mark as Ogden, being either a Boston or North Shore officer from that album.
The condition is very good.
The name “Sanders” is my handwriting and I found his image in the data base for photos of officers in the 48th Mass Infantry.