Opinion
13328-20SL
03-02-2022
Edward J. Gedrich Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
John O. Colvin Judge
On December 23, 2021, respondent filed a Motion for Summary Judgment and Declaration of Amanda K. Krugler in Support of Motion for Summary Judgment. On January 12, 2022, the Court ordered petitioner to file a response or objection to respondent's motion by February 2, 2022. No response was received from petitioner. On February 22, 2022, this case was called from the calendar at the Philadelphia, Pennsylvania remote trial session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
For reasons stated in respondent's motion and in the transcript of the proceedings on February 22, 2022, it is
ORDERED that respondent's Motion for Summary Judgment, filed December 23, 2021, is granted. It is further
ORDERED and DECIDED that the Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330, dated October 13, 2020, upon which this case is based, is sustained.