Opinion
21343-21L
04-04-2022
NEIL WOLFSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge.
This collection due process (CDP) case was originally calendared on the Court's April 11, 2021, New York City, New York, trial session. On January 25, 2022, the Internal Revenue Service (IRS or respondent) filed a Motion for Summary Judgment. Petitioner responded to respondent's Motion on February 28, 2022. We struck this case from the April 11, 2021, New York City, New York, trial session and retained jurisdiction to address respondent's Motion for Summary Judgment and petitioner's response thereto.
Petitioner seeks review of the determination by the IRS to uphold the filing of a Notice of Federal Tax Lien dated November 27, 2020. This determination was recorded in a Notice of Determination issued to petitioner on April 5, 2021. However, respondent attached to his Motion a declaration from the settlement officer who conducted petitioner's CDP hearing that refers to a proposed levy. And the settlement officer attached to his declaration a copy of a Final Notice of Intent to Levy, dated November 6, 2020, not the Notice of Federal Tax Lien, dated November 27, 2020, which was upheld in the Notice of Determination.
Accordingly, we will direct respondent to file a supplement to his Motion for Summary Judgment attaching a revised declaration and a copy of the Notice of Federal Tax Lien dated November 27, 2020, and any other materials respondent believes necessary to facilitate the Court's consideration of his Motion for Summary Judgment.
In consideration of the foregoing, it is
ORDERED that respondent shall file, on or before April 25, 2022, a supplement to his Motion for Summary Judgment, filed January 25, 2022.