Opinion
13177-21L
09-27-2022
Alexandra Dragomirova & Constantin Dragomirov, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Richard T. Morrison, Judge.
Background
On May 13, 2013, petitioners timely filed their 2012 tax return.
On November 20, 2014, respondent mailed a notice of deficiency for 2012 to petitioners' last known address.
On March 10, 2015, petitioners untimely filed a Tax Court petition for redetermination of the 2012 deficiency.
On September 29, 2015, the Tax Court dismissed the petitioners' Tax Court petition seeking a redetermination of the 2012 deficiency.
On February 22, 2016, respondent assessed the amounts set forth in the November 20, 2014 notice of deficiency.
On October 14, 2019, respondent issued a pre-levy notice for 2012 entitling petitioners to request a collection-due-process (or CDP) hearing.
On November 12, 2019, respondent received petitioners' CDP request.
On June 17, 2021, the Office of Appeals issued a CDP determination sustaining the proposed levy for 2012.
On July 1, 2021, petitioners timely filed their petition in this case. In the petition, petitioners' only contention is that respondent erred in determining the amount of their 2012 tax liability.
On July 18, 2022, respondent moved for summary judgment pursuant to Rule 121.
All statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, all regulation references are to the Code of Federal Regulations, Title 26 (Treas. Reg.), in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.
On July 21, 2022, we ordered petitioners to respond to the motion for summary judgment by August 22, 2022. They did not.
Discussion
Evaluating the respondent's motion for summary judgment and its accompanying materials under Rule 121, we determine that the standards for granting this motion have been met. Petitioners had a prior opportunity to dispute the amount of their 2012 tax liability because they received the notice of deficiency. I.R.C. § 6330(c)(2)(B). Petitioners are also barred from raising their underlying 2012 tax liability in this proceeding because they failed to present Appeals with any evidence with respect to that liability even though Appeals gave them a reasonable opportunity to do so. 26 C.F.R. sec. 301.6330-1(f)(2), Q&A-F3, Proced. & Admin. Regs.
We also note that petitioners' failure to obey our July 21, 2022 Order to file a response to respondent's motion would justify our dismissal of this case under Rule 123(b) and entering a decision in favor of respondent.
Conclusion
Given the foregoing, it is ORDERED that respondent's July 18, 2022 motion for summary judgment is granted. It is further
ORDERED and DECIDED that respondent may proceed with the collection of petitioners' 2012 tax liabilities as described in the Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330, dated June 17, 2021.