Opinion
13962-21L
04-22-2022
SHERREE WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Elizabeth Crewson Paris, Judge.
This IRC section 6330(d) case is before the Court on respondent's motion for summary judgment filed November 30, 2021. By Order dated, December 15, 2021, the Court directed petitioner to file a response to respondent's motion on or before January 14, 2022. Petitioner's motion for extension of time was filed on February 4, 2022, and requested additional time to respond so that she could obtain counsel which the Court, by Order dated February 18, 2022, granted and subsequently extended the time to file a response to April 4, 2022. On April 4, 2022, petitioner filed a response stating that she has no objection to respondent's motion for summary judgment.
Giving due regard to the statements contained in the motion for summary judgment and the material submitted in support of the motion, the Court is satisfied that there are no material facts in dispute in this case, and that the decision can be entered as a matter of law. That being so, resolving the matter upon summary judgment is appropriate, see Rule 121, and our reasons for doing so are summarized in the following paragraphs.
The petition in this case, filed April 23, 2021, challenges respondent's determination made in a Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330, dated April 7, 2021 (Notice), that the filing of a Notice of Levy as an appropriate collection action with respect to petitioner's outstanding 2013, 2014, 2015, 2016, 2017 and 2018 Federal income tax liabilities.
Petitioner timely filed petitioner's income tax return for all the years at issue but failed to fully pay the amount reported on the returns. The Commissioner assessed her reported liability for each of the years at issue. On February 10, 2020, a Notice of Intent to Seize Your Assets and Notice of your Right to a Hearing was filed and petitioner filed timely a Form 12153, Request for a Collection Due Process Hearing. On January 15, 2021, respondent's Office of Appeals issued Petitioner a letter offering
Petitioner a hearing and requesting a collection information statement (Form 433-A), an offer in compromise (Form 656), and petitioner's delinquent 2019 return.
Petitioner participated in the telephonic hearing with the Settlement Officer on February 11, 2021, during which time currently not collectible status was discussed, and the need for Petitioner to provide a collection information statement (Form 433-A) within fourteen (14) days of the hearing. Petitioner did not submit any of the collection information statements. On April 7, 2021, Appeals issued a Notice of Determination Concerning Collection Action(s) for petitioner's outstanding 2013, 2014, 2015, 2016, 2017 and 2018 tax years. Petitioner timely filed a petition with this Court. In the interim, petitioner paid tax year 2013 in full.
On November 30, 2021, respondent filed a motion to dismiss on grounds of mootness, attaching an account transcript reflecting a zero balance for tax year 2013. Petitioner did not object to respondent's motion to dismiss on grounds of mootness. On December 15, 2021, the Court by Order granted respondent's motion to dismiss on grounds of mootness and to strike tax year 2013.
On April 4, 2022, petitioner responded to respondent's motion for summary judgment stating that she has no objection to the motion and does not have any material dispute as to the facts outlined by respondent but intends to pursue collection alternatives that she may otherwise be eligible.
That being so, and for the reasons set forth in respondent's motion, it is
ORDERED that respondent's motion for summary judgment, filed November 30, 2021, is granted in part in that by Order dated December 15, 2021, tax year 2013 has previously been dismissed for mootness, and remaining tax years 2014, 2015, 2016, 2017 and 2018 are granted. It is further
ORDERED and DECIDED that respondent may proceed with collection as determined in the Notice of Determination dated April 7, 2021, but for tax period ending in 12/2013, a copy of which is attached to the petition.