Opinion
11693-20-L
06-14-2023
BRIAN KELLY BERRY & AMANDA YVONNE BERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Richard T. Morrison, Judge
Petitioner filed a petition disputing respondent's Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330, dated August 12, 2020. The Notice of Determination sustained the filing of a Notice Of Federal Tax Lien with respect to petitioner's outstanding income tax liability for the taxable year 2013. Respondent having filed a Motion For Summary Judgment (Doc. 18), together with Declarations (Docs. 19, 20), on January 18, 2023; petitioner having failed to file an objection or other response to respondent's motion as solicited by the Court in its Order served January 25, 2023 (Doc. 21), and having been warned in said Order that failure to comply therewith might result in the granting of respondent's motion and entry of decision in respondent's favor; and respondent's motion appearing to the Court to be well founded based on the averments therein and the exhibits attached thereto and to the Declarations, see Rule 121(d), Tax Court Rules of Practice and Procedure, it is hereby
ORDERED that respondent's Motion For Summary Judgment, filed January 18, 2023, is granted. It is further
ORDERED AND DECIDED Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330, dated August 12, 2020, for the taxable year 2013, is sustained.