T.C. M em o . 2 0 1 9 -1 5 3

UNITED STATES TAX COURT
RONALD SYLVESTER SULLIVAN, Pet i ti o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 4 6 1 9-1 8L. Fi l edNo vem b er 1 9 , 2 01 9
.

Ro n al d Sy l v es t er Su l l i v an , p ro s e. Sco t t A. Ho v ey

an dJ effreyE. Go ld , fo r res po n d en t
.

M EM ORANDUM OPINION LAUBER, J u d g e: Inth is co l l ect i o n du e p ro ces s (CDP) cas e p et i t io n er s eek s
rev i ew p urs u an tt o s ect i o n 6 3 3 0 (d ) 1 o f t h e d et erm i n at io n b y th e In t ern al Rev en u e

1 Al l s t atut o ry

referen ces are t o th e In t ern al Rev en u e Co de i n effect atal l rel ev an t t i m es , an d al l Ru l e referen ces are t o the Tax Co urtRu l es o f Pract ice an d Pro cedure. W e ro u n d al l m o n et ary am o u n t s t o t h e n eares td ol l ar.- 2
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[* 2 ] Serv i ce (IRS o r res p o n d en t ) t o up h o l d t h e i ss u an ce o f a n o t ice o f i n ten tt o l ev y . Th e IRS i n it i at edth e co l l ect i o n act i o n wi t h res p ectt o p et i t i o n er’ s Fed eral i n co m e t ax l i ab i l i t i es fo r 2 01 2 an d2 0 1 3
. Res p o n d en t h as m ov edfo r s u m m ary ju d g m en tu n d er Ru l e 1 2 1 , co nt en di n g th atth ere are n o d is p u tedi s su es o f m at eri al fact an dth atth e d et erm in at i o n t o s u s t ai n th e p ro p os edco l l ect i o n act i o n was p ro p er as a m at t er o f l aw. W e ag ree an dacco rd i n gl y wi l l g ran t th e m ot i o n. Back gro u n d Th e fo l l o w i n g fact s are b as edo n th e p art i es ’ p l ead i n g s an dres p o n d en t ’ s
m o ti o n p ap ers , i n cl ud i n g th e at t ach edd ecl arat io n s an d ex h i b i t s . See Ru l e 1 2 1 (b ). Pet i t io n er res i dedi n M as s ach u s et t s wh enh e fi ledh i s p et i t i o n . Pet i t i o ner i s a cl i n i cal p ro fes s o r o f l aw atHarv ardLaw Sch o ol an dth e facu l ty d irect o r o f t h e Harv ard Tri al Adv o cacy W ork s h op an dth e Harv ardCri m i

n al J u s t i ce In s t i tu t e. He d i dn o tfi l e a Fed eral i n co m e t ax retu rn fo r 2 0 1 2 o r 2 0 1 3; IRS reco rd s i n di cat e t h at he l i k ewi s e fai l edt o fi l e ret u rn s fo r 2 0 0 5 -2 0 1 1 . Fo r 2 0 1 2 an d2 0 1 3 th e IRS p rep areds ub s t i tu t es fo r retu rn s (SFRs ) t h atm etth e requ i rem en t s o f s ect i o n 6 0 2 0 (b ). Th e IRS i s s u edp et i t i o n er n o t i ces o f d efi ci en cy fo r 2 0 12 an d2 0 1 3 o n th e b as i s o f t h e SFRs
. Bo t h n o t ices were s en tb y cert i fi edm ai l an dad dres s edt o h i m at1 3 3 8 Co m

m o nweal t h Av e., W es t Newt o n, M as s ach u s et t s 0 2 6 4 5 (Newt o n ad

-- 3
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[* 3 ] dres s ). Th e n o t i ce o f d efi ci en cy fo r 2 0 1 3 was retu rn edt o th e IRS as
u n d el i v erab l e. Pet i t i o ner d i dn o tp et i t i on th i s Co u rtwi t h res p ectt o ei t h er n o t ice. Acco rd

i n g l y , o n Sep t em

b er 7 , 2 0 1 5, an dAu g u s t2 9, 2 0 1 6 , res p ect i v el y , th e IRS as s es s ed th e t ax as d et erm i n edfo r each y ear. Pet i t io n er d i d n o tp ay th es e l i ab i l i t i es up o n
n o t i ce an dd em an dfo r p aym en t
. OnM ay 5 , 2 0 1 7 , i n an effo rtt o co l l ectth es e o u t s t an d i n g l i ab i l i t i es , th e IRS i s su edp et i t i o n er a No t i ce o f In t en tt o Lev y an d No t i ce o f Yo u r Ri g htt o a Heari n g (l ev y n o t ice). Th e l ev y

n o t i ce was ad dres s ed t o h i m atHarv ardCo l l eg e, W i n t h ro p Ho u s e, 3 2 M i l l St ., Cam

b ri d g e, M A0 2 1 3 8 (W i n t h ro p Ho us e ad dres s ). 2 As o f t h e d at e o f t h atn o ti ce, p et i t io n er’ s ag greg at e o u t st an d in g l i ab i l i t y fo r 2 01 2 an d2 0 1 3
was $ 1,2 3 1 ,7 7 5 . Th e b u l ko f t h i s as s es s edl i ab i l i t y , fo r 2 0 1 3 , ap p ears t o b e at t ri

b u t ab l e t o p et i t i o n er’ s s al e du ri n g 2 0 1 3 , fo r $ 1,8 6 5 ,0 0 0, o f h i s fo rm er res i d en ce at th e Newt o n ad dres s . Pet i t i o ner t i m el y

fi l edFo rm

1 2 1 53 , Reques tfo r a Co l l ect i o n Du e Pro ces s o r Equ iv al en tHeari n g , l i s t i n g h i s ad dres s as th e W i n t h ro p Ho u s e ad dres s. He

2 It ap p ears th atp et i t io ner at th at t i m e was th e facu l t y d ean (fo rm erl y

cal l ed th e “ Mas t er”) o f W i n t h ro p Ho u s e, a res i d en ti al faci l it y wi t h in Harv ardCo l l eg e. See Harv ardLaw Sch o o l , Facu l t y Pro fi l es , Ro n al d S. Su l l i v an J r., h t tp s: //h l s .- h arv ard .edu/ facu l ty

/ d i rect o ry / 1 0 8 7 0 / Su l l i van /(l as tv i s i t edNo v em b er 1 4 , 2 0 1 9 ).- 4
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[* 4 ] ch eck edth e b o x cap t i o n ed“ I can n o t p ay b al an ce.” Referri n g t o th e 2 01 3 l i ab i l i ty in p art i cu l ar h e s tat ed : “ I d idn o t (n or h av e I ev er m ad e) en o u g h m o n ey t o ju s t ify a $ 1 .2 M t ax .” OnJ u ly 3 , 2 0 1 7, t he IRS s en t p et i t i o n er a l et t er, ad dres sedt o h i s W i n t h ro p Ho u s e ad dres s , ackno wl ed g i n g recei p to f h i s h eari n g req u es t . Th e l et t er ad v i s ed h i m th at , t o b e el i g i b l e fo r a co l l ect i o n al t ern at i v e, h e wo ul dn eedt o fi le Fed eral i n co m e t ax retu rn s fo r 2 0 1 2 -2 01 5 an ds up p ly a co m pl et edFo rm

4 3 3 -A, Co l l ect i o n In fo rm at i o n St at em en tfo r W ag e Earn ers an dSel f-Em p l o y edIn d i v i du al s . He d i d
n o tres p o n dt o t h i s l et t er an d d i dn o ts up p ly an y o f th e requ es tedd o cu m en t s . Th e cas e was as si g nedt o a s et t lem en to ffi cer (SO) i n t h e IRS Ap p eal s Offi ce i n Bo s to n, M as s ach u s et t s . Th e SO rev i ewedth e ad m in i s t rat i ve fi l e, co n fi rm edthatth e t ax l i ab i li t ies i n qu es t i o n h adb een p ro perl y as s es sed , an d v eri fi ed th atal l o th er req u irem en t s o f l aw an dad m in i s t rat iv e p ro cedu re h adb een s at i s fi ed
. OnOct o b er 1 1 , 2 01 7 , th e SO s en tp et i t io n er a l et t er--ag ai n m ai l edt o h i s W i n t h ro p Ho u s e ad dres s --s ch edu l i n g a t el ep h o n e CDP h eari n g fo r No v em b er 2 1 , 2 0 1 7 . Th e l et t er rem i nd edp et i t io ner t h atth e IRS co u l dco n s i d er a co l l ect io n al t ern at i ve o n l y i f h e b ecam e cu rren t i n h i s Fed eral t ax o b l i g at i on s an ds upp l i edth e requ es t edfi

n an ci al i n fo rm at i o n . Pet i t i on er fai l edt o cal l i n fo r t h e s ch edul edh eari n g an dp ro v i d edn o t ax retu rn s o r fi n an ci al d at a.- 5
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[* 5 ] OnNo vem

b er 2 1, 2 0 1 7 , th e SO s en tp et i t i o n er a “ l as t ch an ce” l et t er ad v i s i n g th at , i f h e p ro v i d edn o ad d it i o n al i n fo rm at i o n wi t h i n 1 4 d ay s , s h e wo u l dm ak e a d et erm i n at i on o n t h e b as i s o f t h e ad m i ni s t rat i v e fi l e. Pet i t i o n er d id n o t res p o n d t o thi s l et t er. On Feb ru ary 5 , 2 0 1 8 , h av i n g recei v edn o co m m u n i cat i o n o f an y

k i n d fro m p et i t i o n er du ri n g t h e p rev i o u s n i n e week s , th e SO cl o s edthe cas e an di s s u ed
a n o t i ce o f d et erm i nat i o n s us t ai n i n g th e l ev y n o t i ce. OnM arch 6 , 2 01 8 , p et i t io n er t i m el y p et i t i o nedth i s Co u rtfo r red et erm i n at i on , l i s t i ng h i s ad dres s as the W i n t h ro p Ho u s e ad dres s . He s t at ed t hath e d i s ag reedwi t h th e IRS d et erm i n at i o n b ecau s e: (1 ) h e h ad“ [n ] o n o ti ce o f Ap p eal s h eari n g o r p re-h eari n g m eet i ng s ,” (2 ) h e h ad“ [n ] o n o t i ce o f IRS fi l edt ax retu rn s
o r o p po rtu n i t y t o co rrect ,” an d(3 ) i t was i m po s s i b l e t hath e “ o wedth e am o u n td es cri bedg i v en * * * [h i s ] s al ary .” OnM arch 2 9 , 2 0 1 9 , th e p art i es jo i n t l y m o v edfo r a co n t i n u an ce o f t ri al . Res p o n den tt o o kthe p o s i t i o n t h atp et i t io n er h adn o tp ro p erl y p res erv ed , duri n g th e CDP h eari n g , th e i s s u e o f h i s u n d erl y i n g t ax l iab i l i t y fo r 2 01 2 o r 2 0 1 3 . Bu tres p o n den tex p res s edh o p e t h at , i f p et i t i o n er p ro vi d edan acco u n t i n g o f wh ath e b el i ev edh i s p ro p er t ax l i ab i li ti es fo r t h o s e y ears t o b e, t he p art i es m i g h t b e ab l e t o
res o l ve t h e cas e wi t h o u t t h e n eedfo r t ri al
.- 6
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[* 6 ] OnAp ri l 2 , 2 0 1 9 , we g ran t eda co n t i n u an ce an d d i rect ed p et i t io n er t o “p ro v i d e t o co u n s el fo r res p o n d en t , o n o r b efo re J u ne 1 5 , 2 01 9 , a s t at em en ts h o wi n g al l i n co m e h e recei v ed fo r t ax y ears 2 0 1 2 an d2 0 1 3 an dth e d o l l ar am o un to f each d educt i o n t o wh ich h e b el iev es h e i s en t i t l ed fo r each y ear.” Pet it i o n er s up p l i edn o d o cu m en t s t o res p o n d en tb y J u n e 1 5 , 2 01 9 . OnJ u n e 2 4 , 2 0 19 , res p o n d en t ’ s co u n s el n o t i fi edp et i t i o n er t h ath e i n t en d edt o fi l e a m o ti o n fo r s u m m ary ju d gm en t . Pet i ti o n er s t at edth ath e wo u l dp ro v i de d o cu m en t s “b y week ’ s en d ,” i .e., b y

J u n e 2 8 , 2 0 1 9 . He s up pl iedn o d o cu m en t s t o res p on d en tb y th atd at e o r s ub s equen t l y . OnJ u ly 3 1 , 2 0 19 , res p o nd en tfi l ed a m o t i on fo r s u m m ary ju d g m en t . On Au g u s t1 , 2 0 1 9 , we d i rect edp et i t i o ner t o fi le a res p o ns e t o th e m o ti o n b y Sep t em b er 3 , 2 0 19 . Our o rd er warn edh i m th at , “ u n d er Ru l e 1 2 1 (d ), ju d g m en t m ay b e en t eredag ai n s t a p art y

wh o fai ls t o res p o ndt o a M o t i o n fo r Su m m ary J u d g m en t .” He fi l edn o res p on s e. Di s cu ss i o n A. Su m

m ary J u dg m en tSt an d ard Th e p u rp os e o f s u m

m ary ju d g m en t i s t o ex p ed it e l i t i g at i o n an d av o i dco st l y , t i m e-co n s u m i n g , an du n n eces s ary tri al s . Fl a. Peach Co rp . v . Co m m i s si on er, 9 0 T.C. 6 7 8 , 6 8 1 (1 9 8 8 ). Th e Co urtm ay g ran t s umm ary

ju d g m en twh en th ere i s n o g en ui n e d i s p u t e as t o an y m at eri al fact an da d eci s i o n m ay b e ren dered as a m at t er- 7
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[* 7 ] o f l aw. Ru l e 1 2 1 (b ); Su n d s t ran dCo rp . v . Co m m i ss i o n er, 9 8 T.C. 5 1 8 , 5 2 0 (1 9 9 2), aff’ d , 1 7 F.3 d 9 6 5 (7 t h Ci r. 1 9 9 4 ). Ind eci d i n g wh et h er t o g ran t s u m m ary ju d g m en t , we co n s t ru e fact ual m at eri al s an di n feren ces drawn fro m th em i n th e l i gh t m o s tfav orab l e t o th e n o n m o v i n g p art y . Su n d st ran d Co rp . , 9 8 T.C. at5 2 0
. Ho wev er, th e n o n m o v in g p arty m ay n o tres tup o n m ere al l eg at i o n s o r d en i al s o f h i s p l ead i n g s b u ti n s t eadm u sts etfo rt h s p eci fi c fact s s h o wi n g th atth ere i s a g en ui n e d i s p u t e fo r t ri al
. Ru l e 1 2 1 (d ); s ee Su n ds t ran dCo rp ., 9 8 T.C. at5 2 0
. Becau s e p et i t i o n er d i dn otres p o ndt o t h e m o ti o n fo r s u m m ary ju d g m en t , we
co u lden t er d eci si o n ag ai n s t h i m fo r t h atreas o n al o ne. See Ru l e 1 2 1 (d ). W e wi l l
n ev erth el es s co n s i d er t h e m o t i on o n i t s m eri t s . W e co n cl u d e t hatn o m at eri al fact s are i n g en u i n e d i s pu t e an dth atth i s cas e i s ap p ro p ri at e fo r s u m m ary ad ju d i cat i o n . B. St an dardo f Rev i ew Sect io n 6 3 3 0 (d )(1 ) d o es n o tp res cri be t he s t an d ard o f rev i ew t h atth is Co u rt
s h o u ldap p l y

i n rev i ewi n g an IRS ad m i n i s t rat i v e d et erm i n at i o n i n a CDP cas e. Bu t o u r cas e l aw t el l s u s wh at s t an d ard t o ad o p t
. Wh ere t he v al i d i t y o f t h e t ax p ay er’ s u nd erl y i n g t ax l i ab i l i t y i s p ro p erl y

ati s s u e, we rev i ew t h e IRS’ d et erm i n at i o n d e n o v o . Go za v . Co m

m i s s i o n er, 1 14 T.C. 1 7 6 , 1 8 1 -1 8 2 (2 0 00 ). Wh ere t h e t ax p ay er’ s u n derl y i n g l i ab i l i t y i s n o tb efo re u s , we rev i ew t he IRS d eci s i o n fo r ab u s e
o f d i s cret i o n o n ly . See i d . at1 8 2 . Ab u s e o f d i s cret i o n ex i s t s wh en a d et erm i n a-- 8
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[* 8 ] t i on i s arb i t rary , cap ri ci ou s , o r wi th o u t s o u n db as i s i n facto r l aw. M u rp h y v . Co m m i s s i o n er, 1 2 5 T.C. 3 0 1 , 3 2 0 (2 0 0 5), aff’ d, 4 6 9 F.3 d2 7 (1 s tCi r. 2 0 0 6 ). C. Un d erl y in g Li ab i l i ty A t ax p ay er m ay

rai se a CDP ch al l en g e t o th e ex i s t en ce o r am o u n to f h i s u nd erl y i n g t ax l i ab i l i t y i f h e “ d i dn o trecei ve an y s t atut o ry n o t i ce o f d efi ci en cy

fo r
s u ch tax l i ab i l i t y

o r d i d n o t o t h erwi s e h av e ano p p ortu n it y ” t o ch al l en ge i t . Sec. 6 3 3 0 (c)(2 )(B). Pet it i o n er d o es n o td i s p u te t h at t h e n o t i ces o f d efi ci en cy fo r 2 0 1 2
an d 2 0 1 3 , wh i ch were s en tb y cert i fi edm ai l t o h is Newt on ad dres s, were p ro p erl y
m ai l edt o h i s “ l as tkn o wnad dres s . ” Sec. 6 2 12 (b )(1 ). Bu th e co n t en d s t hath e d i d
n o trecei v e ei t h er n o t i ce, an dth e ad m i n i s t rat i v e reco rdi n d i cat es th atth e n ot i ce fo r 2 0 1 3 was i n fact retu rn ed t o th e IRS as u nd el i v erab l e. Fo r p u rp o s es o f ru l i n g o n
res p o n d en t’ s m o t i o n, we wi l l as s u m e arg u en d o th atp et i t i o n er d i d n o t recei v e ei

th er n o t i ce o f d efi ci en cy . See Cam p b el l v . Co m

m i ss i o n er, T.C. M em o . 2 0 1 9 -1 2 7, at* 1 1
. If p et i ti o n er d i d n o trecei v e t h e n o t i ces o f d efi ci en cy , h e was en t i tl edt o d i s p u t e atthe CDP h eari n g h i s u n d erl y i n g l i ab i l it i es fo r 2 01 2 an d2 0 1 3. Bu tth i s ri gh t carri ed wi t h i tcert ai n o b li g at i o n s o n h i s p art . A t ax p ay er i s p recl u d edfro m ch al l en g i n g h i s u n d erl y i n g l i ab i l i t y i n th i s Co u rt“ i f i t was n o tp ro perl y rai s edi n th e CDP h eari ng .” Th om p s o n v . Co m

m i s s i on er, 1 4 0 T.C. 1 7 3 , 1 7 8 (2 0 1 3 ); s ee- 9
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[* 9 ] Gi am el l i v . Co m

m i ss i o n er, 1 2 9 T.C. 1 0 7 , 1 14 (2 0 0 7 ). “ Ani s su e i s n o t p ro p erl y rai s edi f t h e t ax p ay er fai l s * * * t o p res en tt o Ap peal s an y ev i d en ce wi t h
res p ectt o t h ati s s ue aft er b ei n g g i v en a reas o n ab le o p p o rtu n i ty .” M o ri arty v . Co m m i s s i o n er, T.C. M em o . 2 0 1 7 -2 0 4 , 1 1 4 T.C.M . (CCH) 4 4 1 , 4 4 3 (qu o t i ng
s ect i on 3 0 1 .6 3 3 0-1 (f)(2 ), Q&A-F3 , Pro ced . & Ad m i n . Reg s .), aff’ d , 2 0 1 8 W L 4 9 2 4 3 4 9 (6 t h Ci r. 2 0 1 8); s ee Ob ei rn e v . Co m m i s si o n er, T.C. M em o . 2 01 8 -2 1 0 , at* 9
. Th e IRS d et erm in edp et i t i o ner’ s 2 0 1 2 an d2 0 1 3 l i ab i l i t i es b y p rep ari n g SFRs o n th e b as i s o f t h i rd -p art y rep o rt i n g . Wh en i n i t i al l y ackn o w l ed g in g h i s h eari n g req u es t , th e IRS i n v it edh im t o s ub m itt ax retu rn s fo r 2 01 2 an d 2 01 3 , s t at i n g wh ath e b el i ev ed h i s co rrectt ax l i ab il i t i es fo r t ho s e y ears t o b e. He d ecl i n ed th ati n vi t at i o n . Pet i t i o ner h ad fu rt h er o p p o rtun i t i es t o s ub m i tev i d en ce rel ev an tt o h i s u n d erl y i n g t ax l i ab i l i t i es b efo re o r du ri n g th e CDP h eari n g o n No v em ber 2 1 , 2 0 1 7
. Th e SO n o t i fi edh i m

o f t h ath eari n g b y

l et t er s en tt o h i s W i n t h ro p Ho us e ad dres s -- th e s am e ad dres s h e u s edwh ens ub m i t t in g h i s CDP h eari n g req ues tan d fi l i n g h i s p et i t i o n wi t h th i s Co u rt . He d ecl i n edt o p art i ci p at e i n th ath eari n g o r o t h erwi s e
co m m u n icat e wi t h th e SO.- 1 0 -

[* 1 0 ] Aft er p et i ti on er fai l edt o cal l i n fo r t h e CDP h eari n g , th e SO s en th i m a “ l as t ch an ce” l et t er affo rd i n g h i m an ad di t i o n al two week s t o p ro v i de an y i n fo rm at i o n h e wi sh edh er t o co n s i der. Ag ai n h e s ub m i tt edn o th i n g. Becau s e h e s up p l i edn o
ev i d en ce rel ev an t t o h i s u n d erl y i n g t ax l i ab il i ti es d es pi t e b ei n g g i v enm u l t i p l e o p p o rtu n i t i es t o d o s o , h e d i dn otad v an ce a p ro p er ch al l en g e t o tho s e l i ab i l it i es at th e Ap p eal s Offi ce. He i s th u s p recl u d edfro m ad van ci n g th atch al l en g e i n t h i s Co u rt . See Th om

p s o n , 1 4 0 T.C. at1 7 8 ; Gi am el l i , 1 2 9 T.C. at1 1 4 ; s ec. 3 0 1 .6 3 3 0- 1 (f)(2 ), Q&A-F3 , Pro ced
. & Ad m i n . Reg s . W e acco rd i n gl y rev i ew t he SO’ s act i on fo r ab us e o f d i s cret i o n o n l y . Go za, 1 14 T.C. at1 8 2
. 3 D. Ab u se o f Di s cret i on In d eci d i ng wh et her t h e SO ab u s edh er d is cret i o n i n s u s t ai ni n g th e p ro p o s ed l ev y we co n si d er wh et her s he: (1 ) p ro p erl y v eri fi edth atth e requ irem en ts o f ap

p l i cab l e l aw o r adm i n i s t rat i v e p ro cedu re h adb een m et , (2 ) co n s i d eredan y rel ev an t

3 Th e SFR fo r 2 0 1 3, b as edas i twas o n thi rd -p art y rep o rt i n g , m ay h av e i n cl u d edi n p et it i o n er’ s t ax ab l e i n co m e fo r 2 0 13 th e g ro s s p ro ceed s h e recei v edfro m s al e o f h i s res i den ce. If s o , p et i t i o n er co u l dh av e s up p l i ed t h e SO wi th ev i d en ce th atm i g h th av e redu cedh i s t ax l i ab i l i t y fo r 2 0 1 3, e.g ., b y

es t ab l is hi n g h i s “ co s to r ad ju s t edb as is ” i n th atp ro p ert y . See s ec. 1 0 1 2
. Bu tp et i ti o n er s i m p l y refu sedt o p art i ci p at e i n t h e p ro ces s an ds up p l i edn o ev id en t i ary m at eri al o f an y s ort . As th e facu l ty d irect o r o f t h e Harv ard Tri al Adv o cacy W ork s h op , p et it i o n er p res u m ab l y ap p reci at edth ata fai l ure t o s ub m itev i d en ce m ay h av e ad v ers e co n s equ en ces . On e o f t h o se co n s equ en ces h ere i s th ath e i s fo recl o s edfro m d is p u ti n g h i s u n d erl y i n g t ax l iab i l i t y

fo r 2 0 13 i n th i s Co u rt
.- 1 1 -

[* 1 1 ] i s s u es p et it i o n er rai s ed , an d(3 ) co ns i d ered“ wh et h er an y p ro p os ed co l l ect i o n act i on b al an ce[d ] th e n eedfo r t h e effi ci en tco l l ect i o n o f t ax es wi t h t h e l eg i t i m at e
co n cern of * * * [p et i t i o ner] th atan y co l l ect i o n act i o n b e n o m o re i nt ru s i v e th an
n eces s ary .” See s ec. 6 3 3 0(c)(3 ). Ou r rev i ew o f t h e reco rdes t ab l is h es th atth e SO p ro p erl y d i s ch arg edal l o f h er res p o n s i b i l i t i es u n der s ect i o n 6 3 3 0 (c). Pet i t i o ner as s ert s th ath e h ad“ [n ] o n o t i ce o f Ap p eal s h eari n g o r p re-h eari n g
m eet i n g s ,” b u th e ad du ces n o fact u al s up p ortfo r th atas s ert io n . Wh en req u es t i n g th e CDP h eari ng , h e l i st edas h i s ad dres s th e W i nt h ro p Ho u s e ad dres s . Th atrem ai n edh i s ad dres s th ro u g h o u t th e p eri o do f Ap peal s Offi ce co n s i d erat i o n , b ecau s e h e l i st edth e W i n t h ro p Ho u s e ad dres s as h i s ad dres s wh en p et i t i o ni n g th i s Co u rt . Th e SO m ai l edth e l et t er s ch edu l i ng th e CDP h eari ng t o h i s W i nt h ro p Ho u s e ad dres s . An d s he s en ttwo o t h er req ues t s fo r i n fo rm at i o n t o h i m atth atad

dres s . Th ere i s n o i n di cat i on i n th e ad m in i s t rat i ve reco rdth atan y o f t h es e l et t ers
was retu rn ed t o th e IRS as u n d el i v erab l e. Pet i t i o ner rai s edn o o t h er rel ev an ti ss u es . He s ub m i tt edn o o ffer o f a co l l ect i on al tern at i v e an ds up pl iedn o fi n an ci al i n fo rm at i o n req ui si t e t o co n si derat i o n o f
a co l l ect io n al t ern at i v e. He was n o ti n co m p l i an ce wi t h h is o n g o i n g t ax fi l i n g o b

l i gat i o n s , an dth e SO co ul dp ro p erl y h av e reject ed an y

p ro p o sedco ll ect i o n al t ern a-- 1 2 -

[* 1 2 ] t i v e o n t h at g ro u n d al o n e. See Hu l l v . Co m m is s i o n er, T.C. M em o . 2 0 1 5 -8 6 , 1 0 9 T.C.M . (CCH) 1 4 3 8 , 1 4 41
. Fi n d i n g n o ab u s e o f d i s cret i o n i n an y res p ect , we wi l l g ran ts u m m ary ju d g m en tfo r res po nd en tan ds u st ai n th e p ro p o s edco l l ect i o n act i on . W e n o t e t h atp et i

t i on er i s free t o sub m i tt o t h e IRS at an y t i m e, fo r i t s co n s i derat io n an d p o s s i b l e accep t an ce, a co ll ect i o n al t ern at i v e i n th e fo rm o f an o ffer-i n -co m

p ro m i se o r an i n s t al l m en tag reem en t , s upp o rt edb y th e n eces s ary

fi n an ci al i n fo rm at i o n . To refl ectthe fo reg o i n g , Anap p ro p ri at e o rd er an dd eci s i o n wi l l b e en t eredfo r res p on d en t
.