Carr v. Comm'r of Internal Revenue

Full title: PHILIP J. CARR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Mar 9, 2023

No. 18174-21L (U.S.T.C. Mar. 9, 2023)

Opinion

18174-21L

03-09-2023

PHILIP J. CARR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

James S. Halpern Judge

ORDER AND DECISION

James S. Halpern Judge

This case is calendared for trial at the Court's March 20, 2023, Seattle, Washington, trial session.

On January 18, 2023, respondent filed a Motion for Summary Judgment, along with a Declaration in support. Petitioner was ordered to respond on or before February 21, 2023, but failed to do so. Substantially for the reasons set forth in respondent's Motion for Summary Judgment, along with the Declaration in support, it is

ORDERED that this case is stricken for trial from the Court's March 20, 2023, Seattle, Washington, trial session. It is further

ORDERED that respondent's Motion for Summary Judgment, filed on January 18, 2023, is granted. It is further

ORDERED AND DECIDED that respondent may proceed with the collection action for the taxable years 2014 and 2016, as determined in the Decision Letter on Equivalent Hearing Under Internal Revenue Code Sections 6320 and/or 6330, dated April 13, 2021, upon which this case is based.