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Saliy v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 17918-21SL (U.S.T.C. Nov. 17, 2022)

Opinion

17918-21SL

11-17-2022

ALLA SALIY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Lewis R. Carluzzo, Chief Special Trial Judge

This I.R.C. section 6330(d) case is before the Court on respondent's motion for summary judgment, filed February 24, 2022. Respondent's motion was heard in Boston, Massachusetts, on November 9, 2022. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioner.

Giving due regard to the representations contained in respondent's motion and taking into account statements made by respondent's counsel at the hearing, we are satisfied that there are no genuine issues of fact in dispute in this case and further that respondent is entitled to decision as a matter of law. The motion shows that in all respects respondent has proceeded as required in section 6330, and nothing submitted by petitioner suggests, much less establishes otherwise. That being so, it is

ORDERD that respondent's motion is granted. It is further

ORDERED that respondent may proceed with collection as provided in the Notice of Determination, dated April 15, 2021, a copy of which is attached to the petition.


Summaries of

Saliy v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 17918-21SL (U.S.T.C. Nov. 17, 2022)
Case details for

Saliy v. Comm'r of Internal Revenue

Case Details

Full title:ALLA SALIY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 17, 2022

Citations

No. 17918-21SL (U.S.T.C. Nov. 17, 2022)