Opinion
3372-20L
04-06-2023
CHRISTIAN SILVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
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 March 12, 2021. Petitioner's objection to respondent's motion was filed on April 7, 2021. A hearing was conducted on respondent's motion on March 15, 2022, in Los Angeles, California. The parties appeared and were heard. Following the hearing, respondent's motion was supplemented on May 6, 2022, and petitioner's objection to respondent's motion was supplemented on May 6, 2022.
The parties dispute whether petitioner received two separate letters from the IRS Independent Office of Appeals: a letter scheduling a collection due process hearing for November 8, 2018, and a follow-up letter offering petitioner an additional opportunity to submit the information necessary to consider the issues raised in his request for a hearing. According to respondent, the letters were properly sent; according to petitioner, he never received the letters. Whether petitioner received these letters is material to the resolution of the issues in this case. See Pohl v. Commissioner, T.C. Memo. 2013-291, at *8. The dispute between the parties on the point, in and of itself, requires that the motion be denied. It follows, and is
ORDERED that respondent's motion, as supplemented, is denied. It is further
ORDERED that this case is set for trial at the Court's April 17, 2023, Los Angeles, California, trial session for a time and date certain of 10:0 a.m. on Thursday, April 20, 2023, at the Edward R. Roybal Center & Federal Building, 255 E. Temple Street, Room 1167, Los Angeles, CA 90012.
Because of the short notice, the parties are excused from any and all pretrial obligations.