Thompson v. Comm'r of Internal Revenue

Full title: Albert M. Thompson, Jr. Petitioner v. Commissioner of Internal Revenue…

Court: United States Tax Court

Date published: Sep 10, 2021

No. 8840-19L (U.S.T.C. Sep. 10, 2021)

Opinion

8840-19L

09-10-2021

Albert M. Thompson, Jr. Petitioner v. Commissioner of Internal Revenue Respondent

David Gustafson Judge

ORDER AND DECISION

David Gustafson Judge

For the four tax years 2009, 2010, 2011, and 2012, petitioner Albert M. Thompson, Jr., did not file Federal income tax returns. The Internal Revenue Service issued notices of deficiency to petitioner for the four years and later assessed the deficiencies. When the IRS undertook to collect the taxes by issuing to Mr. Thompson a notice of intent to levy, he requested a collection due process ("CDP") hearing before the IRS's Office of Appeals. On April 30, 2019, Appeals issued to Mr. Thompson a "Notice of Determination Concerning Collection Actions under IRC Sections 6320 or 6330", sustaining the levy notice. On May 30, 2019, Mr. Thompson filed his petition in the Tax Court, in which he challenged the notice of determination, disputed his liability for the amounts of tax that the IRS had determined, and contended that Appeals had improperly failed to give him sufficient time to prepare returns showing his corrected liability.

On July 29, 2021, the Commissioner filed a motion for summary judgment, asking the Court to grant "summary adjudication in respondent's favor upon all issues presented in this case." On August 30, 2021, Mr. Thompson served a response (see Doc. 33, Ex. A) to the motion in which he stated:

"I, Albert M. Thompson, Jr. do not object to the Respondent's Motion for Summary Judgement [sic]. * * * I * * * request that the Court grant Respondent's request."

The Commissioner filed a reply (Doc. 33).

For the reasons stated in the Commissioner's motion (Doc. 29) and reply (Doc. 33), and in view of Mr. Thompson's non-objection, it is

ORDERED that the Commissioner's motion for summary judgment is granted, and it is further

ORDERED AND DECIDED that respondent may proceed with the collection of petitioners' Federal income tax for 2009, 2010, 2011, and 2012 as described in the "Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330" dated April 30, 2019.

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