Opinion
11612-20SL
03-08-2022
Law Office of Andrew S. Garnett, LLC Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
This I.RC. section 6330(d) case is before the Court on respondent's motion for summary judgment, filed January 13, 2021. By Order dated, July 6, 2021, the Court directed petitioner to file a response to respondent's motion and advised it that its failure to do so could result in the granting of the motion and entry of decision against it. See Rule121(d), Tax Court Rules of Practice and Procedure, available on the Internet at www.ustaxcourt.gov. No response has been received from petitioner.
Summary judgment serves to "expedite litigation and avoid unnecessary and expensive trials." Fla. Peach Corp. v. Commissioner, 90 T.C. 678, 681 (1988). We may grant summary judgment when there is no genuine dispute of material fact and a decision may be rendered as a matter of law. Rule 121(b); Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), aff'd, 17 F.3d 965 (7th Cir. 1994). In deciding whether to grant summary judgment, we construe factual materials and inferences drawn from them in a light most favorable to the nonmoving party. Sundstrand Corp. v. Commissioner, 98 T.C. at 520. The nonmoving party may not rest upon mere allegations or denials in its pleadings and must "set forth specific facts showing there is a genuine dispute for trial." Rule 121(d); see also Celotex Corp. v. Catrett, 477 U.S. 317, 324 (1986).
Our review of the unopposed motion shows that it is well-made. Petitioner has not "set forth specific facts showing that there is a genuine dispute for trial", see Rule 121(d), and the materials submitted along with the motion show that respondent has proceeded as required by I.R.C. section 6330. For the reasons set forth in respondent's motion, and taking into account petitioner's failure to respond to the motion, it is
ORDERED that respondent's motion for summary judgment, filed January 13, 2021, is granted. It is further
ORDERED AND DECIDED that respondent may proceed with collection as determined in the Notice of Determination, dated August 3, 2020, a copy of which is attached to the petition.