Opinion
6067-19L
06-16-2021
RYAN C. CHUSTON, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER AND DECISION
Richard T. Morrison Judge.
Respondent having filed on June 30, 2020 a motion for summary judgment under Rule 121; petitioner having failed to file an objection or other response to respondent's motion as solicited by the Court in its Order dated July 9, 2020; and respondent's motion appearing to the Court to be well founded based on the averments therein and the exhibits attached thereto (see, e.g., I.R.C. section 6330(c)(2)(B) (prohibiting a taxpayer from disputing the existence or amount of the underlying tax liability if the taxpayer received a notice of deficiency); Pough v. Commissioner, 135 T.C. 344, 351 (2010), citing Shanley v. Commissioner, T.C. Memo. 2009-17 (providing that "it is not an abuse of discretion to move ahead if the taxpayer fails to submit the requested items"); McLaine v. Commissioner, 138 T.C. 228, 243 (2012) (holding that it is not an abuse of discretion for a settlement officer not to offer collection alternatives if taxpayer fails to submit requested information)), it is
All references to Rules are to the Tax Court Rules of Practice and Procedure, and all references to sections are to the Internal Revenue Code, as amended and in effect at all relevant times.
ORDERED that the Court's Order and Decision entered June 16, 2021, at docket entry number 20 is vacated. It is further
ORDERED that respondent's June 30, 2020 motion for summary judgment is granted. It is further
ORDERED AND DECIDED that respondent may proceed with the collection action (levy) for the tax periods ending March 31, 2014, September 30, 2014, December 31, 2014, March 31, 2015, June 30, 2015, September 30, 2015, December 31, 2015, March 31, 2016, June 30, 2016, September 30, 2016, December 31, 2016, June 30, 2017, and September 30, 2017, as determined in the notice of determination dated March 4, 2019, upon which notice this case is based.