Opinion
14707-23L
05-29-2024
TOP CHOICE JAMAICAN RESTAURANT LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro, Judge
This collection due process (CDP) case involves certain employment tax liabilities owed by petitioner for its taxable periods ending March 31, 2021, and December 31, 2021. On August 17, 2023, the IRS Independent Office of Appeals issued petitioner a Notice of Determination Concerning Collection Actions Under IRC Section 6320 or 6330. On September 14, 2023, petitioner timely filed the Petition to commence this case.
The case is currently calendared for trial during the Court's June 3, 2024, New York, New York, trial session. On April 4, 2024, respondent filed a Motion for Summary Judgment (Doc. 14) along with a Declaration of Attorney Rossana Gallego-Manzano In Support of Respondent's Motion for Summary Judgment (Doc. 15). In the Motion, respondent moves the Court for summary judgment in his favor on all legal issues in controversy. By Order served April 8, 2024, the Court directed petitioner to file a response to respondent's Motion on or before May 8, 2024. As of the date of this Order, no response to respondent's Motion has been received by or on behalf of petitioner.
On May 28, 2024, the Court held a conference call with the parties to discuss, among other things, respondent's pending Motion. During the call, petitioner's counsel indicated that petitioner did not object to the granting of respondent's Motion and that he and his client would be working separately from this CDP case to address any remaining issues petitioner has with the IRS.
In view of the foregoing, we conclude that granting respondent's Motion is appropriate.
Upon due consideration, it is hereby
ORDERED that respondent's Motion for Summary Judgment filed on April 4, 2024 (Doc. 14), is granted. It is further
ORDERED AND DECIDED that the Notice of Determination Concerning Collection Actions Under IRC Section 6320 or 6330 dated August 17, 2023, upon which this case is based, is sustained.