Opinion
9959-22L
02-01-2024
THOMAS AMODIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
The petition in this I.R.C. section 6330(d) case challenges respondent's determination to proceed with collection of certain liabilities assessed against petitioner for 2015 and 2016 (underlying liabilities). The matter is now before the Court on respondent's (1) motion to dismiss for lack of jurisdiction, filed November 4, 2022, and (2) motion for summary judgment, filed November 15, 2022.
Respondent's motion to dismiss for lack of jurisdiction is directed only to petitioner's challenge with respect to 2016. The position respondent takes in the motion reflects the state of the law at the time the motion was filed. However, because respondent's motion proceeds as though petitioner's failure to timely request the administrative hearing contemplated in I.R.C. section 6320 operates to deny the Court's jurisdiction over that year in this proceeding, respondent's motion must be denied. See Organic Cannabis v. Commissioner, 161 T.C. No. 4 (Sept. 27, 2023).
An alternative claim for relief made in respondent's motion for summary judgment, filed November 15, 2022, requests that if the motion were otherwise denied, then trial should be limited to the issue of petitioner's "willfulness" with respect to the underlying liabilities. The question of petitioner's willfulness is a disputed question of fact not appropriately resolved by summary judgment. See Rule 121.
Taking into account the foregoing, and after review of the submissions of the parties with respect to each motion, it is
ORDERED the respondent's motion to dismiss for lack of jurisdiction is denied. It is further
ORDERED that respondent's motion for summary judgment is granted to the extent that trial in this matter will be limited as requested in that motion; in all other respects, respondent's motion for summary judgment is denied. It is further
ORDERED that this case is set for trial during the New York, New York, trial session scheduled to begin in that city on Monday, May 6, 2024, at the Alexander Hamilton U.S. Custom House, One Bowling Green, Courtroom #610, 6th Floor, New York, NY 10004, for a time and date certain of 9:00 a.m. on Wednesday, May 8, 2024. It is further
ORDERED that the Clerk of the Court shall serve on the parties a copy of the Standing Pretrial Order for the May 6, 2024, New York, New York, trial session.