Opinion
13732-23L
03-27-2024
ANNA PANINGBATAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
James S. Halpern, Judge.
This case arises from a petition for judicial review filed in response to a Notice of Determination Concerning Collection Actions(s) Under Section 6320 and/or 6330 issued to petitioner. The overall question is whether respondent may proceed with the collection action. The answer depends upon whether petitioner is liable for trust fund penalties assessed against her as a responsible person for failure to collect and pay over withholding taxes of Allegiant Hospice, Inc. for tax periods ended June 30, September 30, and December 31, 2018, and March 31, 2019. The case is noticed for trial at our trial session commencing 10:00 a.m. on Monday, April 15, 2024, in Room 4228, Federal Building, 880 Front Street, San Diego, CA. Before the Court are respondent's Motion for Summary Judgment and petitioner's Motions for (1) a Continuance and (2) To Supplement the Administrative Record.
By the petition, petitioner challenges her underlying liability for the penalties. Respondent moves for summary judgment in his favor on the grounds that petitioner is precluded from challenging the underlying liabilities because, upon being notified by respondent of his proposed assessment of the penalties, she failed to appeal the proposed assessment. Petitioner objects to our granting the Motion, denying that she had received notice of the proposed assessment and of her right to appeal. Because the question of whether she received the notice presents a genuine dispute as to a material question of fact, we will deny the Motion for Summary Judgment. See Rule 121(b), Tax Court Rules of Practice and Procedure.
Because the question of whether petitioner received notice of the proposed assessment presents a critical, preliminary question, we will hear evidence on that question on April 15, 2024, at the above-referenced trial session. We do not anticipate any further evidentiary hearing during that trial session. We will address petitioner's motions following the evidentiary hearing.
It is, therefore,
ORDERED that respondent's Motion for Summary Judgment is denied. It is further
ORDERED that the Motions for a Continuance and To Supplement the Administrative Record are held in abeyance. It is further
ORDERED that this case is calendared for trial and hearing at a time and date certain of 10:00 a.m., on Monday, April 15, 2024, at the above-referenced trial session.
This Order constitutes official notice of its contents to the partie