Opinion
11519-20L
10-28-2022
MICHAEL D. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Albert G. Lauber Judge
Petitioner filed a motion for summary judgment in this case on July 22, 2021. By Order served June 23, 2022, we denied petitioner's motion for the reasons set forth in the Court's Opinion issued that same day. See Brown v. Commissioner, 158 T.C. No. 9 (2022). On October 25, 2022, respondent filed a Motion for Partial Summary Judgment; in substance this was a cross-motion directed to the same issue that was decided in our Opinion. Respondent contended that the logic of our Opinion dictates a ruling in his favor on the question whether petitioner's offer-in-compromise was accepted by operation of section 7122(f).
On October 26, 2022, petitioner filed a response indicating that he does not disagree that the logic of our Opinion dictates a ruling for respondent on the section 7122(f) issue, but adhering to his position that our Opinion decided the issue incorrectly. By Order served October 28, 2022, we granted respondent's Motion for Partial Summary Judgment on that point. On October 26, 2022, the parties jointly filed a Stipulation of Settled Issues in which petitioner conceded the two remaining issues in the case. All issues in the case having now been resolved in respondent's favor by summary judgment or concession, it is
ORDERED AND DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Actions Under IRC Sections 6320 or 6330 of the Internal Revenue Code, dated August 12, 2020, upon which this case is based, are sustained.