Opinion
22335-22L
08-09-2023
LAROMA WHITE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro, Judge
Petitioner Laroma White, invoking our jurisdiction under I.R.C. § 6330(d), has appealed a determination by the Independent Office of Appeals of the Internal Revenue Service that sustains a Final Notice of Intent to Levy to collect Ms. White's unpaid liabilities for the 2017 and 2018 taxable years.
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times and Rule references are to the Tax Court Rules of Practice and Procedure.
Now before the Court is the Commissioner's Motion for Summary Judgment (Doc. 9), filed March 16, 2023. The Commissioner also filed a Declaration of Parker M. LeMieux (Doc. 10) with his Motion. By Order served March 23, 2023, among other things, we directed Ms. White to file with the Court and serve on the Commissioner a response to the Motion no later than April 19, 2023. Ms. White did not file a response by that deadline. By Order served May 8, 2023, the Commissioner's Motion was calendared for hearing during the Court's May 22, 2023, Chicago, Illinois, trial session.
On May 22, 2023, this case was called from the calendar during the Court's Chicago, Illinois, trial session. There was no appearance by or on behalf of Ms. White. Counsel for the Commissioner appeared and was heard. For reasons appearing more fully in the transcript of the proceedings from the calendar call, we extended the time for Ms. White to file a response to the Commissioner's Motion to July 21, 2023. As of the date of this order, the Court has received no response from or on behalf of Ms. White, despite her being warned in the Court's March 23, 2023 Order that failing to respond could result in a decision being entered against her. See Rule 121(d). And on August 4, 2023, the Commissioner filed a Status Report stating that Ms. White's power of attorney informed him that Ms. White "would not be filing a response to [the Commissioner's] Motion for Summary Judgment," but wished to enter into an installment agreement with the Commissioner. See Resp't's Status Rep. 2.
The Commissioner's Motion is factually supported, and its factual assertions are not disputed by Ms. White. The Motion's legal arguments are sound, and Ms. White offers no contrary authorities or argument. Summary judgment is therefore warranted both on the merits and, under Rule 121(d), as a consequence of Ms. White's failure to respond to the Motion. For these reasons, it is hereby
ORDERED that the Commissioner's Motion for Summary Judgment, filed March 16, 2023, is granted. It is further
ORDERED AND DECIDED that the Notice of Determination Concerning Collection Actions under Sections 6320 or 6330 of the Internal Revenue Code, dated September 9, 2022, upon which this case is based, is sustained.