Hall v. Comm'r of Internal Revenue

Full title: Theadore C. Hall Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Jan 5, 2022

No. 19099-18SL (U.S.T.C. Jan. 5, 2022)

Opinion

19099-18SL

01-05-2022

Theadore C. Hall Petitioner v. Commissioner of Internal Revenue Respondent

Richard T. Morrison, Judge

ORDER AND DECISION

Richard T. Morrison, Judge

On September 29, 2021, respondent filed a motion for entry of decision.

On October 5, 2021, the Court ordered petitioner to file a response to respondent's motion for entry of decision by November 5, 2021. As of the date of this Order and Decision, no response has been received by or on behalf of petitioner.

Upon due consideration, it is

ORDERED that respondent's September 29, 2021 motion for entry of decision is granted; and it is

ORDERED and DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330 issued to petitioner on September 5, 2018, for petitioner's income tax liability for taxable year 2014, and upon which this case is based, are not sustained.