Opinion
15477-19SL
07-19-2022
NAKIA MONIQUE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Juan F. Vasquez, Judge
This collection due process (CDP) case is before the Court on respondent's Motion for Summary Judgment, filed on March 5, 2020, pursuant to Rule 121.Respondent seeks to sustain a Notice of Determination Concerning Collection Action(s) Under IRC Sections 6320 or 6330 of the Internal Revenue Code (notice of determination), dated July 23, 2019, concerning a proposed levy action to collect petitioner's unpaid tax liabilities for taxable years 2006, 2008, and 2009 (years in issue). By Order dated March 9, 2020, we ordered petitioner to file an objection to respondent's Motion on or before March 23, 2020.
Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.
This case was calendared for trial at the Court's May 4, 2020, Jackson, Mississippi, trial session. Due to concerns relating to COVID-19, the trial session was cancelled, and this case was assigned to the undersigned. By Order dated November 19, 2020, the Court added this case to its January 25, 2021, trial session where Reno, Nevada, was listed as the place of trial. On January 13, 2021, the Court held a conference call with the parties. During the call petitioner requested a continuance, to which respondent did not object. In an Order filed on January 14, 2021, the Court continued the case and retained jurisdiction. The Court also directed the parties to file a status report on or before February 24, 2021.
Respondent complied with our Order and filed a status report on February 22, 2021, in which respondent's counsel reported that he had been unable to contact petitioner. Petitioner did not file a status report on or before February 24, 2021. In an Order served on September 15, 2021, we gave petitioner additional time to file a status report explaining what steps she was taking to move this case forward. We directed petitioner to file a status report on or before October 15, 2021, and stated that we would take "appropriate action" if she failed to do so. As of today, petitioner has not filed a status report or an objection to respondent's Motion for Summary Judgment.
We will give petitioner one last chance to avoid an adverse decision by directing her to explain in writing why respondent's Motion for Summary Judgment should not be granted. The Court reminds petitioner that failure to file a response to a motion for summary judgment may be grounds for granting the motion. See Rule 121(d). In other words, if petitioner does not respond in writing to this Order by August 19, 2022, as required by this Order, this Court may grant the IRS' Motion for Summary Judgment. Additionally, if respondent's Motion is granted, then there will be no trial, and a judgment will be entered against petitioner sustaining the notice of determination.
The foregoing considered, it is
ORDERED that, on or before August 19, 2022, petitioner shall show cause in writing why respondent's Motion for Summary Judgment should not be granted.