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Chang De Lin v. Comm'r of Internal Revenue

United States Tax Court
Mar 9, 2023
No. 6377-22L (U.S.T.C. Mar. 9, 2023)

Opinion

6377-22L

03-09-2023

CHANG DE LIN & HUI RU DONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


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. Petitioners were 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, 2015, 2017, and 2018, as determined in the Notice of Determination Concerning Collection Actions Under IRS Sections 6320 and/or 6330 of the Internal Revenue Code, dated January 31, 2023, upon which this case is based.


Summaries of

Chang De Lin v. Comm'r of Internal Revenue

United States Tax Court
Mar 9, 2023
No. 6377-22L (U.S.T.C. Mar. 9, 2023)
Case details for

Chang De Lin v. Comm'r of Internal Revenue

Case Details

Full title:CHANG DE LIN & HUI RU DONG, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 9, 2023

Citations

No. 6377-22L (U.S.T.C. Mar. 9, 2023)