Opinion
18021-18L
06-04-2021
MAURICE A. CLARK, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Courtney D. Jones Judge
In this collection due process (CDP) case, petitioner seeks review pursuant to section 6330(d)(1) of a determination by the Office of Appeals of the Internal Revenue Service (IRS) to proceed with a proposed levy action to collect his unpaid Federal income tax liability for the taxable year 2014. On October 21, 2020, respondent moved for summary judgment pursuant to Rule 121, contending that there are no disputes of material fact and judgment may be rendered as a matter of law.
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.
On October 17, 2016, the IRS sent, via certified mail, a notice of deficiency for taxable year 2014 to petitioner at his last known address. Petitioner claims that he did not receive the notice of deficiency. Accordingly, petitioner's denial of receipt of the notice raises an issue of material fact sufficient to require the denial of respondent's motion. See Allen v. Commissioner, T.C. Memo. 2016-13, at *4 (citing Garrett v. Commissioner, T.C. Memo. 2015-228).
Upon due consideration and for cause, it is ORDERED that respondent's motion for summary judgment, filed October 21, 2020, is denied.