Opinion
7665-22L
03-14-2024
JOY M. GARVEY AND STEVE GARVEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Patrick J. Urda Judge
This collection due process (CDP) case is currently calendared on the Court's Boston, Massachusetts trial session, scheduled to begin March 25, 2024. Petitioners Joy M. and Steve Garvey filed a timely petition in this case seeking review of a notice of determination concerning collection actions under sections 6320 or 6330 of the Internal Revenue Code.
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times. Rule references are to this Court's Rules of Practice and Procedure.
On January 25, 2024, the Commissioner filed a motion for summary judgment. Although we ordered the Garveys to respond by February 29, 2024, they did not do so. Under Rule 121(d), we are entitled to enter a decision against the Garveys because of their lack of response.
We nonetheless held a conference call with the parties to determine whether the Garveys wished to proceed with their case. Mr. Garvey explained that he did not contest the Commissioner's motion for summary judgment and asked the Court to grant that motion so that he and his wife might work with the IRS at the administrative level. In light of Mr. Garvey's representation, we will grant the Commissioner's unopposed motion for summary judgment and enter decision in this case. See also Wagner v. Commissioner, 118 T.C. 330 (2002) (noting that a CDP case may be dismissed upon motion by petitioner).
It is accordingly
ORDERED that the Commissioner's motion for summary judgment filed January 25, 2024, is granted. It is further
ORDERED and DECIDED that the determinations set forth in the notice of determination dated March 4, 2022, upon which this case is based, are sustained in full.