Opinion
12894-20L
02-01-2022
Teresa Marie Fox Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Joseph Robert Goeke Judge
Now before the Court is respondent's motion for summary judgment, filed December 2, 2021, to which a response by petitioner was due to be filed by January 5, 2022 (pursuant to our Order served December 6, 2021), but has not been filed.
On January 31, 2022, this case was called from the calendar on the remote Seattle, Washington Trial Session. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. Upon due consideration of the foregoing, we will grant respondent's motion on its merits for the reasons stated therein. In the alternative, we would grant the motion on the grounds of petitioner's failure to respond, see Rule 121(d) (final sentence), or would dismiss the case for lack of prosecution in view of petitioner's failure to comply with our Order served December 6, 2021, and petitioner's failure to appear at the January 31, 2022, remote Seattle, Washington Trial Session. Accordingly, it is
ORDERED that in addition to the usual service upon the parties, the Clerk of the Court is directed to serve a copy of this Order and Decision on petitioner at: 1735 Shorewood Dr., Bremerton, Washington 98312. It is further
ORDERED that respondent's motion for summary judgment, filed December 2, 2021, is granted. It is further
ORDERED and DECIDED that the collection action as determined in the Notice of Determination Concerning Collection Actions under I.R.C. Sections 6320 or 6330 of the Internal Revenue Code, dated September 29, 2020, is sustained.