Opinion
12576-21SL
06-15-2023
CURTIS S. GARFIELD & MARGARET A. GARFIELD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge
This I.R.C. section 6330(d) case is before the Court on respondent's motion for summary judgment, filed October 12, 2022. By Order served October 17, 2022, petitioners' objection, if any, to respondent's motion was made due on or before November 9, 2022; petitioners have not responded to the motion or the Order. The Order further advised that petitioners' failure "to comply with this Order may result in the granting of respondent's motion for summary judgment and a decision, if appropriate, may be entered against" them. See Rule 121(b), Tax Court Rules of Practice and Procedure, available on the Internet at www.ustaxcourt.gov.
In the absence of any response or objection to the motion or the above-referenced Order and accepting as true the unopposed facts relied by respondent in support of the motion, we find that the motion is well-made, and that respondent is entitled to decision as a matter of law. That being so, it is
ORDERED that respondent's motion is granted. It is further
ORDERED and DECIDED that respondent may proceed with collection as determined in the Notice of Determination, dated February 24, 2021, a copy of which is attached to the petition.