Opinion
5885-22L
02-15-2023
BRIAN BAILEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Elizabeth A. Copeland Judge
This collection due process (CDP) case was called from the calendar at the Court's February 13, 2023, Philadelphia, Pennsylvania Trial Session. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard. On December 13, 2022, respondent filed with the Court a Motion for Summary Judgment. Also on December 13, 2022, respondent filed the Declaration of Simarjit K. Singh in Support of Respondent's Motion for Summary Judgment and attached thereto supporting exhibits. On December 27, 2022, the Court ordered petitioner to file a response to respondent's Motion for Summary Judgment by January 27, 2023, warning petitioner in that Order that failure to respond might lead to the Court granting respondent's motion. There has been no response from petitioner to date.
The motion for summary judgment, as supported by the declaration and exhibits, made clear that petitioner (1) was not disputing his underlying liability, (2) provided no financial documents to assist with determining a collection alternative, and (3) did not participate in any of the scheduled or rescheduled hearings on his collection due process request. Further the CDP Settlement Officer had confirmed that all applicable laws and administrative procedure had been followed by the Internal Revenue Service in assessing the taxes due and in issuing the notice of intent to levy.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion for Summary Judgment, filed with the Court on December 13, 2022, is granted. It is further
ORDERED AND DECIDED that respondent's Notice of Determination Concerning Collection Action(s) Under IRS § 6320 and/or 6330 dated February 15, 2022, upon which this case is based, is sustained. Respondent may proceed by levy with the collections of Mr. Bailey's federal income tax liabilities for tax years 2013 and 2015.