Opinion
10259-23L
07-11-2024
ALLEN D. HURD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Diana L. Leyden Special Trial Judge
On June 21, 2023, petitioner timely filed a Petition in this case seeking review of a Notice of Determination Concerning Collection Actions Under IRS Sections 6320 or 6330 of the Internal Revenue Code with respect to tax year 2011. Pending in this case is respondent's Motion for Summary Judgment, filed January 2, 2024 (motion). Respondent indicated in the motion that petitioner did not object to the granting of the motion. The Court directed petitioner, by Order served January 9, 2024, to file a response, if any, to respondent's motion. To date petitioner has not filed a response. By Order served May 23, 2024, respondent's motion was assigned to the undersigned for disposition.
On July 8, 2024, the Court held a conference call with the parties to determine whether petitioner wished to proceed with his case. Petitioner explained on the conference call that he agreed with respondent's motion.
Under Rule 121(d), the Court is entitled to enter a decision against petitioner because of his lack of response to respondent's motion. However, both in the motion and during the conference call petitioner indicated that he does not object to the granting of the motion. Therefore, the Court will grant respondent'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 collection due process case may be dismissed upon motion by petitioner).
Upon due consideration and for cause, it is
ORDERED that respondent's Motion for Summary Judgment, filed January 2, 2024, is granted. It is further
ORDERED and DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Actions Under IRS Sections 6320 or 6330 of the Internal Revenue Code, dated May 17, 2023, upon which this case is based, are sustained.