Opinion
9178-21L
07-26-2024
SHELLY V. JACKSON & ERICK L. JACKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro, Judge
Petitioners Shelly V. Jackson and Erick L. Jackson, invoking our jurisdiction under I.R.C. section 6330(d), timely sought our review of a determination by the Office of Appeals for the Internal Revenue Service that sustains a notice of intent to levy to collect petitioners unpaid income taxes, Form 1040, for the 2014 and 2015 tax years.
Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, all regulatory references are to the Code of Federal Regulations, Title 26 (Treas. Reg.), in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.
By Order served June 10, 2024, the parties' Joint Motion to Dismiss the Taxable Year 2015 on Grounds of Mootness was granted, and the case was dismissed on the ground of mootness as to the taxable year 2015.
Now before the Court is respondent's Motion for Summary Judgment (Motion), filed March 9, 2022. After the Motion was filed, at the parties' request, we gave them an opportunity to attempt to resolve the case on their own. Multiple status reports ensued. In time, it became evident to the Court that the parties' attempts to reach a resolution were not going to be unsuccessful, and by Order served June 11, 2024, we directed petitioners to file with the Court and serve on respondent, a response to the Motion. The deadline for petitioners to comply with this Order was July 10, 2024. As of this date, the Court has received no response from petitioners, despite being warned in the Court's Order that failing to respond could result in a decision being entered against them. See Rule 121(d).
Respondent's Motion for Summary Judgment is factually supported, and its factual assertions are not disputed by petitioners. The Motion's legal arguments are sound, and petitioners offer no contrary authorities or argument. Summary judgment is therefore warranted both on the merits and, under Rule 121(d), as a consequence of petitioners' failure to respond to the Motion. Further, in the alternative, the Court would dismiss the case pursuant to Rule 123(b). See Daccarett-Ghia v. Commissioner, 70 F.3d 621, 624 (D.C. Cir. 1995) ("The Tax Court's inherent and statutory powers to dismiss a case in the exercise of its control over the conduct of its judicial business have never heretofore been questioned, and we do not now conceive of any rational basis for doing so."), rev'g on other grounds T.C. Memo. 1994-594; see also, e.g., Stearman v. Commissioner, 436 F.3d 533, 535-37 (5th Cir. 2006), aff'g T.C. Memo. 2005-39; Colon v. Commissioner, 252 F.3d 662, 662-63 (2d Cir. 2001); Bauer v. Commissioner, 97 F.3d 45, 48-49 (4th Cir. 1996); Edelson v. Commissioner, 829 F.2d 828, 831 (9th Cir. 1987), affg T.C. Memo. 1986-223; Sauers v. Commissioner, 771F.2d64, 66-67 (3d Cir. 1985), aff'g T.C. Memo. 1984-367. It is therefore, ORDERED that respondent's Motion for Summary Judgment, filed March 9, 2022, insofar as it relates to the taxable year 2014 is granted both on its merits and, in the alternative, on the ground that petitioners failed to comply with the Court's Order that they respond to the Motion (see Rule 121(d); see also Rule 123(b)). It is further
ORDERED AND DECIDED that respondent's Notice of Determination Concerning Collection Actions under IRC Sections 6320 or 6330 of the Internal Revenue Code, dated April 30, 2022, upon which this case is based is sustained insofar as it relates to the taxable year 2014.