Opinion
806-23L
07-21-2023
EDWARD BEYDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
This collection due process (CDP) levy case is currently calendared for trial during the Court's October 23, 2023, New York, New York, trial session. On July 12, 2023, Petitioner filed a Motion for Leave to Amend Petition and concurrently lodged a First Amendment to Petition. On July 19, 2023, Respondent filed a Notice of No Objection to Motion for Leave to Amend Petition.
The Internal Revenue Service (IRS) assessed against Petitioner penalties under section 6038(b)(1) for tax years 2007 through 2011. It then issued him a notice of intent to levy in an attempt to collect those penalties. Petitioner timely requested a section 6330 CDP hearing, which culminated with the IRS Independent Office of Appeals issuing him a notice of determination, sustaining that notice of intent to levy. On February 1, 2023, Petitioner filed a Petition with this Court pursuant to section 6330(d)(1), challenging that notice of determination. About three months later, we decided Farhy v. Commissioner, No. 10647-21L, 160 T.C. (Apr. 3, 2023), a CDP case where we held that the IRS may not proceed to collect by levy section 6038(b)(1) penalties because those penalties are not summarily assessable. Petitioner now wants to amend his Petition so that he could raise Farhy as an alternative rationale for challenging the proposed levy action. We will allow Petitioner to so amend his Petition. See Rule 41(a), Tax Court Rules of Practice and Procedure ("[L]eave will be given freely when justice so requires.").
After due consideration, and for cause, it is
ORDERED that Petitioner's Motion for Leave to Amend Petition, filed on July 12, 2023, is granted. It is further
ORDERED that Petitioner's First Amendment to Petition, lodged with the Court on July 12, 2023, is filed as of the date of this Order.