Opinion
11745-22L
02-08-2023
AVERY SOLLENBERGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Joseph Robert Goeke, Judge
Now before the Court is respondent's motion for summary judgment, filed December 8, 2022, to which a response by petitioner was due to be filed by January 9, 2023 (pursuant to our Order served December 9, 2022), but has not been filed.
On February 6, 2023, this case was called from the calendar at the Tampa, Florida Trial Session. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. Upon due consideration of the foregoing, we will grant respondent's motion on its merits for the reasons stated therein. In the alternative, we would grant the motion on the grounds of petitioner's failure to respond, see Rule 121(d) (final sentence), or would dismiss the case for lack of prosecution in view of petitioner's failure to comply with our Order served December 9, 2022, and petitioner's failure to appear at the February 6, 2023, Tampa, Florida Trial Session. Accordingly, it is
ORDERED that respondent's motion for summary judgment, filed December 8, 2022, is granted. It is further
ORDERED and DECIDED that the collection action as determined in the Notice of Determination Concerning Collection Actions under I.R.C. Sections 6320 or 6330 of the Internal Revenue Code, dated April 18, 2022, is sustained.