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

UNITED STATES TAX COURT
RUDY ROSENBERG, Pet it i on er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 1 3 2 26 -1 3 L. Fi l edM ay 1 5 , 2 0 1 9
.

Ru dy Ro s enb erg , p ro s e. Ly d i a A. Bran ch e an dM arco Fran co , fo r res p on d en t .

M EM ORANDUM OPINION COLVIN, J u dg e: Inth i s co l l ect io n du e p ro ces s (CDP) cas e, p et i t i o n er h as i n v o k edo u r ju ri sd i ct i o n , p u rs u an tt o s ect i o n6 3 3 0 (d )(1 ), 1 o v er res p o n den t ’ s

1 Sect i o n referen ces are t o t h e In t ern al Rev en u e Co d e, as am en d edan di n effect atal l rel ev an t t i m es . Ru l e referen ces are t o th e Tax Co u rtRu l es o f Pract i ce an d Pro cedu re. Pet i t io n er res i dedi nNew J ers ey wh en h e fi ledth e p et i t i o n i nth i s (co n ti n u ed ...)- 2
-

[* 2 ] d et erm i n at i o n t o up h o l da n o t i ce o f i nt en tt o l ev y . Th e cas e i s b efo re t h e Co u rto n res p on den t ’ s s eco ndm o t i o nfo r s umm ary ju d g m en t , p et i t i o n er’ s s eco n d
m o ti o n fo r s u m

m ary ju d g m en t , an ds ev eral o th er m o ti o n s fi l edb y p et i t i o ner. In h i s p et i t i o n, p et i t i o ner d i s p u t edres p o n d en t ’ s d et erm i n at i o nth ath e h ad
an y u n d erl y i n g t ax l i ab i l i ty

fo r 2 0 0 3 . Inthe s eco n dm o t i o n fo r s u m m ary ju d g m en t
res p o n d en t co nt en d s thatp et it i o n er m ay n o td i sp u t e res p on d en t ’ s d et erm i n at i o n b ecau s e, du ri n g rem an d o f t h is cas e, res p o n d en tp ro v i dedan o p p o rtu n i ty fo r p et i t i o n er t o d i s p u t e t h e ex i s t en ce an dam ou n t o f h i s t ax l i ab i l i ty b u tp et it i o n er fai l edt o d o s o . Thu s , th e i s s u e fo r d eci s i o nwi th res p ectt o res p o n d en t ’ s s eco n d
m o ti o n fo r s u m

m ary ju d g m en ti s wh et h er fact s al l eg edb y res p o n d en t s ho wi n g th at p et i t i o n er d i dn o tco nt es tth e ex i s t en ce o r am o u n t o f h i s u n derl y i n g t ax l i ab i l i ty du ri n g rem an do f t h i s cas e are g en u i n el y i n d i s p ut e. As d is cu s sedb el o w , we h o l d th atn o n e o f t h e al l eg at i o n s an dco n t en t i o ns i np et it i o n er’ s s eco n d m o t i o n fo r
s u m m ary ju d g m en tp uti n g en ui n e d is p u t e an y o f t h e fact s m at eri al t o res p o n d en t ’ s
m o ti o n o r o th erwi s e ju st i fy g ran t i n g p et i t i o n er’ s s eco n dm o t i o nfo r s u m m ary

1 (...co n t in u ed ) cas e. Th e p et i t i o n i n thi s cas e p red at es th e effect iv e d at e o f t h e am en d m en tt o s ec. 7 4 8 2 (b ) cl ari fy i n g ap p el l at e v en u e i nCDP cas es . See Pro t ect i ng Am eri can s fro m Tax Hi k es Act , Pub. L. No . 1 1 4 -1 1 3 , s ec. 4 23 (a), 1 2 9 St at . at3 1 2 3 (Dec. 1 8 , 2 0 1 5 ).- 3
-

[* 3 ] ju d g m en t . Thus , we wi l l d en y p et i t i o n er’ s s eco n dm o t i o nfo r s u m m ary ju d g m en tan dg ran tres p o nd en t ’ s s eco n d m o t i o nfo r s u m m ary ju dg m en t . Back gro u n d A. No t i ce o f Defi ci en cy fo r 2 0 0 3 A co p y of t h e en v el o pe t h atco n t ai n edth e n o t i ce o f d efi ci en cy fo r 2 0 0 3 i s i n th e reco rd . Th e en vel o p e h as a cert i fi edm ai l l ab el wi th an art i cl e No . 7 1 0 5 5 6 7 8 7 1 8 5 4 0 4 7 5 2 6 6 . Th e p o sto ffi ce n o t i fi edp et i t i o n er t h ree t im es i nFeb ru ary 2 0 0 8
o f i t s at t em

p t s t o d el iv er th e n o t i ce o f d efi ci en cy t o p et i ti o n er’ s p o s t o ffi ce b o x , as
s h o wnb y th e ap pearan ce o n th e l o wer ri g h t p o rt i o no f t h e en v el o pe o f t hree h an dwri t t en d at es : “ 2 / 1 4 /0 8”, “ 2 -1 9 ”, an d“ 2 -2 9 ”. Th e en v el o p e i s s t am ped

“ RECEIVED M AR 1 0 2 0 08 M EM PHIS, TENN IRS-M IRSC” an d

“ UNCLAIM ED” an dh as a p o st al b arco d e atth e b ot t o m . Part o f t h e n o t i ce o f d efi ci en cy , d at edFeb ru ary 1 1 , 2 0 0 8 , an dad dres s edt o p et i t i o ner’ s p o s to ffi ce b o x i n New J ers ey , i s v i s i b le t h ro u gh a wi n d o w o nth e fro n to f t h e en v el op e. Th e cert ifi edm ai l nu m

b er o n t h e cert i fi edm ai l l ab el m at ch es th e art i cl e nu m b er o n th e
n o t i ce o f d efi ci en cy . Pet i t i o ner d i dn o taccep tthe en v el o p e o r g i v e an y reas o n (s u ch as i l l n es s o r t rav el ) fo r n o taccep t i n g i t.- 4
-

[* 4 ] B. 2 01 2 Co l l ect i o n Du e Pro ces s Heari n g OnAu gu s t1 5 , 2 0 1 2, res p o n d en ts en tp et i t i o ner a fi n al n o t i ce o f i n t en tt o l ev y wi th res p ectt o wh atres p o n d en td et erm in edwas th e am o u n to f p et i t i o n er’ s
u np ai di n co m e t ax fo r 2 00 3
. Pet i t i o ner t i m el y

req u es t eda CDP h eari n g . OnOct o b er 2 6 , 2 0 1 2, Set t l em en tOffi cer (SO) Ban k s t o ns en tp et i t i o n er a l et t er i nwh i ch s h e s t at edth at
s h e h ads ch edu l eda t el ep h o n e CDP h eari n g fo r No v em b er 2 7, 2 0 1 2 . SO Ban ks t o n al so s tat edth at , b efo re s h e co u l dco n s i d er a co l l ect i o nal t ern at i v e, p et i t i o n er m

u s tfi le al l req u i redFed eral i nco m e t ax return s an dp ro v id e a
co m p l et edFo rm

4 3 3 -A, Co l l ect i o nIn fo rm at i o n St at em en tfo r W ag e Earn ers an d Sel f-Em p l o y edIn d i v i du al s . Th att el ep h o n e h eari n g d i dn ott ak e p l ace b ecau s e o f d i s rup t i o ns cau s edb y

Hu rri can e San dy . Ina l et t er t o p et i ti o n er d at edM arch 2 9 , 2 0 1 3 , SO Ban k s t o n s ai dth ats h e h adres ch edu l edth e t el ep h o n e CDP h eari n g fo r Ap ri l 3 0 , 2 0 13 , an das kedp et i t i o n er t o cal l h er atth e s tat edt i m e. Pet i t i o n er d i d
n o td o s o. OnM ay 1 0 , 2 0 1 3 , res p o n d en ts en tp et i t i o n er a n o t i ce o f d et erm i n at io n
co n cern in g co l l ect i o n act i o n (n o t i ce o f d et erm i n at i o n). Th e n o t i ce o f d et erm i n at i o n s ai dth atp et i ti o n er h adrecei v eda n o t i ce o f d efi ci en cy fo r t ax y ear 2 0 0 3 an dth ath e was , th erefo re, n o tp erm i t tedt o ch al l en g e res p o n den t ’ s- 5
-

[* 5 ] d et erm i n at i o n o f t h e ex i s t en ce o r am o u n to f h i s u n d erl y i n g t ax l i ab i l it y fo r 2 0 0 3 . Th e n o ti ce o f d et erm i n at i o nal s o s t at ed th atp et i t i on er h ad n o tfi l eda t i m el y Fed eral i nco m e t ax return fo r 2 0 0 3, thatth e In t ern al Rev en u e Serv i ce (IRS) h ad p rep areda s ub s t i tu te fo r retu rn p u rs u an tt o s ect io n6 0 2 0 (b ), an dth at“ [a] rev i ew o f th e ad m in i s trat i ve fi l e i n d i cat es th ats t atu t o ry an dad m i n i st rat i v e req u i rem en t s th at
n eed edt o b e m etwi th res pect t o the p ro po s edl ev y h av e b een s at i sfi ed
. ” C. Pet i t i o n i n an dRem an d o f Th i s Cas e Pet i t i o ner t i m el y

p et it i o n edth i s Co u rto nJ u n e 1 1 , 2 0 1 3. In th e p et i ti o n , h e d i s p u t edo n l y

res p o n d en t ’ s d et erm i n at i on th ath e h adan y u n d erl y in g t ax l i ab i l i ty fo r 2 0 0 3
. Res p o n d en tfi ledth e fi rs tm o t i o nfo r s u m m ary ju d g m en to n M arch 1 2 , 2 0 1 4 . W e d en iedthatm o t i on wi th o u tp reju d i ce o nM ay 8 , 2 0 1 4 , an d rem an d ed th e cas e t o th e IRS Ap p eal s Offi ce t o al l o w i tt o co n s i d er wh et h er p et i t i o n er h ad h ad a p ri o r o p p ortu n it y

t o d i s p u t e res p o n d en t ’ s d et erm i n at i o n o f h is t ax l iab i l i ty fo r 2 0 0 3 an d t o p erm iti tt o fu rt h er co n s i d er p et i ti o n er’ s co l l ect i o ncas e. D. Ev en t s Du ri n g Rem an d Onrem an dAO Pl eas an ts s p o ke wi th p et i t i o n er o nJ u n e 2 5 , 2 0 1 4 , an d
o ffered p et i t io n er an o p po rtu n i ty t o res o l v e t h e ex is t en ce an dam o u nto f h i s- 6
-

[* 6 ] u n d erl y i n g t ax l iab i l i ty fo r 2 0 0 3
. 2 AO Pl eas an t s d es cri b edth is co n v ers at i o n i n a l et ter d at edJ u n e 2 6 , 2 0 1 4 , i nwh i ch AO Pl eas an t s s ai d p et i t io n er h ad1 5 d ay s t o p ro v i d e ad d i t io n al i nfo rm at io nt o s up p orth i s p o s it i on , i n cl u d i n g a s ig n edco p y
o f h i s 2 0 0 3 Fed eral i n co m e t ax retu rn . Acco rd i n g t o AO Pl eas an t s ’ cas e act i v i ty
reco rd : (1 ) p et i ti o n er d i d n o tp ro v i d e t h i s i n fo rm at i o n ; (2 ) wh en AO Pl eas an t s t el ep ho n edp et it i o n er o n J u l y 2 3 , 2 0 1 4 , p et i t io n er s ai d h e h adn o trecei v edth e J u n e 2 6, 2 0 1 4 , l et ter; an d (3 ) aft er co n fi rm i ng p et i ti o ner’ s ad dres s , AO Pl eas an t s rei t erat edth e co n t en to f t he l et ter. AO Pl eas an t s ’ cas e act i v i ty reco rds t at es th at p et i t i o n er t o l dh im

th ath e wo u l dn o ts ub m i td o cu m en t at i o ndu ri n g rem an d u n l es s h e recei v eda Co u rto rd er i n s tru ct i n g h i m t o d o s o. Aft er s p eak i n g wi th p et i t i o n er, AO Pl eas an t s retu rn edth e cas e fi l e t o SO Ban ks t o n . Acco rd i ng t o SO Ban k s t o n ’ s cas e act i v i ty reco rd , s h e t el ep ho n edp et i t i o ner
o n J u l y 2 8 , 2 0 1 4 , t o d i s cu s s (1 ) AO Pl eas an ts ’ d eci s i o n t o s u s t ai nth e p ro p os ed l ev y act io n an dretu rn th e cas e t o th e SO, (2 ) wh et her p et it i on er h adrecei vedth e
n o t i ce o f d efi ci en cy , an d(3 ) wh et h er t h e n o t i ce o f d efi ci en cy an dAO Pl eas an t s ’ J u n e 2 6, 2 0 1 4 , l et ter h adb een s en tt o p et i t i o ner’ s l as t kno wnad dres s . Al s o

2 AO Pl eas an t s ’ l et t er t o p et i ti o n er d at edJ u n e 2 6 , 2 0 1 4 , refers t o th e Ju n e 2 5 p h o n e cal l . Res p on d en t ’ s cas e act i v i ty reco rd s d ocu m en t a p h o n e cal l fro m SO Ban ks t o n t o p et it i o n er o n J un e 2 5 , 2 0 1 4 , t o ad v i s e h i m th atthe cas e was b ei n g tran s ferred t o AO Pl eas an ts .- 7
-

[* 7 ] acco rd i ng t o h er cas e act i vi ty reco rd , SO Ban ks t o n t o l dp et i ti o ner t hat , al th o u g h AO Pl eas an t s h ad g i v en h im an o th er o p p o rtu ni ty

t o d i s cu s s th e ex i s t en ce
an d am o u n to f h is u n d erl y i ng t ax l i ab i l i ty , h e h adfai l edt o t ak e ad v an t ag e o f t h at
o p p o rtu ni ty . E. Sup p l em en t al No t i ce o f Det erm i n at i o n Aft er rem an dth e Ap peal s Offi ce i s s u eda s up pl em en t al n o t ice o f d et erm i n at i o n co n cern in g co ll ect i on act i o n (s up p l em en t al n o ti ce o f d et erm i n at i o n ), d at edAu g u s t1 9 , 2 0 1 4 . Inth e s up p l em en t al n o t i ce o f d et erm i n at i o n , th e Ap p eal s Offi ce d et erm i n ed , i n t er al i a, t hat : (1 ) p et i t i o n er h ad fai l edt o co o p erat e wi th Ap p eal s Offi cer (AO) Pl eas an t s du ri ng th e s up pl em en t al CDP h eari n g an dfai l edt o s ub m i tth e req u es t ed2 0 0 3 Fed eral i n co m e t ax retu rn o r
an y i n fo rm at i o n th at wo u l ds upp o rtn o t i m p o s i ng th e l ev y , (2 ) t h e n o ti ce o f d efi ci en cy

was m ai l ed v i a cert i fi edm ai l t o p et i t i o n er’ s ad dres s o f reco rd(t h e New J ers ey ad dres s ), (3 ) t h e p o s to ffi ce m ad e th ree at t em pt s t o n o t i fy

p et i ti o n er o f t h e cert ifi edm ai l d el i v ery , an d (4 ) i twas retu rn edm ark ed“ UNCLAIM ED”. Th e Ap p eal s Offi ce as sert ed th at i ti s p res u m edth atth e n ot i ce o f d efi ci en cy was
m ai l edt o th e co rrect ad dres s . Itd et erm i n ed th atp et it i on er i n t en ti o n al l y refu s edt o cl ai m th e n o t i ce o f d efi ci en cy

an d th erefo re i s d eem edt o h av e recei v edth atn o t i ce
an d i s p recl u dedfro m

ch al l en g i n g res p on d en t ’ s d et erm i n at i o no f t he ex i s t en ce an d- 8
-

[* 8 ] am ou nto f h i s u n d erl y in g t ax l iab i l it y fo r 2 0 03 . Th e Ap p eal s Offi ce al s o
co n cl u d ed th at i th adp ro p erl y v eri fi ed thatth e req u i rem en t s o f al l ap p l i cab l e l aw
an d ad m i n i s trat iv e p ro cedu re were fo l l o wedi nthe p ro ces s i n g o f p et i t i o n er’ s cas e
an d th atth e co l l ect i o n act i o n b al an cedth e Go v ern m en t ’ s n eedfo r t h e effi ci en t
co l l ect i o n o f t ax es wi th p et i t i o n er’ s co ncern thatth e co l l ect i o nact i o nb e n o m o re i n tru si v e t h an n eces s ary . Inth e s up p l em en t al n o ti ce o f d et erm i n at i o nthe Ap p eal s Offi ce s u s t ai n edth e n o t i ce o f i n t en tt o l ev y . Di s cu ss i o n A. Su m

m ary J u dg m en t Su m m ary ju d g m en ti s d es i g n edt o ex p ed i t e l it i g at io nan dav o idu n n eces s ary
an d ex p en s i ve t ri al s. Fl a. Peach Co rp . v . Co m m i s s i o ner, 9 0 T.C. 6 7 8 , 6 8 1 (1 9 8 8 ). Su m m ary ju d g m en tm ay

b e g ran t edwi th res p ectt o al l o r p arto f t h e l eg al i s s u es p res en t ed“ i f t he p l ead i n g s , an s wers t o i n t erro g at o ri es , d ep o s i t i o n s , ad m i s s i o n s , an d an y o th er accep t ab l e m at eri al s , t o g eth er wi th th e affi dav it s o r d ecl arat i o n s , i f
an y , s h o w th atth ere i s n o g en u i n e d i s pu t e as t o an y m at eri al fact an dth at a d eci s i o n m ay

b e ren d eredas a m at t er o f l aw.” Ru l e 1 2 1 (a) an d(b ); s ee Su n d s tran d Co rp . v . Co m

m i ss i o n er, 9 8 T.C. 5 18 , 5 2 0 (1 9 9 2 ), aff’ d, 1 7 F.3 d 9 6 5 (7 th Ci r. 1 9 9 4 ).- 9
-

[* 9 ] In d eci d i ng wh et her t o g ran ts u m m ary ju d g m en tth e Co u rtm u s tco n s i d er t h e fact ual m at eri al s an di nferen ces drawn fro m th em i nth e l i g h tm o s t fav o rab l e t o th e
n o n m o v i n g p art y . An ders o n v . Li b ert y Lo b b y , In c., 4 7 7 U.S. 2 42 , 2 55 (1 9 8 6 ); Bo n dv . Co m

m i s s i o n er, 1 0 0 T.C. 3 2 , 3 6 (1 9 9 3 ); Dah ls tro m v . Co m m i s si o n er, 8 5 T.C. 8 1 2 , 8 2 1 (1 9 8 5 ); Naft el v . Co m m i s s i o n er, 8 5 T.C. 5 2 7 , 5 2 9 (1 9 85 ). Ru l e 1 2 1(d ) p ro vi d es : Wh en a m o t i on fo r s u m

m ary ju d g m en ti s m ad e an d s up p o rt edas p ro v i d edi n th i s Ru l e, an ad v ers e p art y [h ere, p et it io n er] m ay

n o tres t up o n th e m ere al l eg at i on s o r d en i al s o f s u ch p art y ’ s p l ead i n g , b u t s u ch p art y ’ s res p o n s e, b y affi d av i t s o r d ecl arat i o n s o r as o th erwi s e p ro v i d edi n th i s Ru l e, m

u s t s etfo rth s p eci fi c fact s s h o wi n g th atth ere i s a g en ui ne d i sp u t e fo r t ri al . * * * Th e n o n m o v i n g p art y m

us treb u tthe m o t i o n wi th fact s i n t h e reco rdan d
can n otres ts o l el y

o n as s ert i o ns m ad e i n t h e p l ead i ng s , l eg al m em o ran d a, o r o ral arg u m en t . Berck el ey

In v . Grp ., Lt d
. v . Co l k i tt , 4 5 5 F.3 d1 9 5, 2 0 1 (3 dCi r. 2 0 0 6 ). 3 A s i n gl e n o n co n cl u so ry

affi d av i t , b as edo n p ers on al kn o wl ed ge an d d i rect edata
m at eri al i s s u e, i s s u ffi ci en t t o d efeat s u m m ary ju d g m en t . Lup y an v . Co ri n th i an Co l leg es In c., 7 6 1 F.3 d3 14 , 3 20 -3 2 1 (3 d Ci r. 2 0 1 4 ). Th e n o n m o v i ng p art y i s req u i red“ t o g o b ey o n dth e p l ead i n g s an db y * * * [h i s ] o wnaffi d av i t s , o r b y th e

3 Th e n o n-Tax Co u rtcas es ci t edi nth i s p arag rap h were d eci dedu n d er Fed
. R. Ci v . P. 5 6 , o n wh i ch o u r Ru l e 1 2 1 i s i nl arg e p artm o d el ed . Sh i o sak i v . Co m m i s s i o n er, 6 1 T.C. 8 61 , 8 6 2 (1 9 7 4 ).- 1 0 -

[* 1 0 ] ‘ d ep o s i t i o n s, an s wers t o i n t erro g at ori es , an dad m i s s i o n s o nfi l e,’ d es i g n at e

‘ sp eci fi c fact s s h o wi n g th atthere i s a g enu i n e i s su e fo r t ri al .’ ” Cel o tex Co rp . v . Cat ret t , 4 7 7 U.S. 3 1 7 , 3 24 (1 9 8 6 ). Thu s , i f t h e n o n m o v in g p arty d o es n o tal l eg e
an d p ro v i d e ev i den ce s h owi n g th atth ere i s a g enu i n e d i s p u te fo r tri al , th en d eci s i o n m ay

b e en t eredag ai n stth e n o n m ov i n g p art y . Ru l e 1 2 1 (d ); FPL Grp ., In c. & Sub s . v . Co m

m i s s io n er, 1 1 5 T.C. 5 5 4 , 5 5 9 -5 6 0 (2 0 0 0); Ri v as v . Co m m i s s i o ner, T.C. M em o . 2 01 7 -5 6 ; Sch ro pp v . Co m m i s s io n er, T.C. M em o . 2 01 0 -7 1 , aff’ d , 4 0 5 F. Ap p ’ x 8 0 0 (4 th Ci r. 2 0 1 0 ). B. Wh et h er Fact s Al leg edb y Res p o n d en t To Sh o w Th atPet i t i o n er Refu s edTo Co o perat e Du ri ng th e Rem an do f Th i s Cas e Are Gen u i n el y i nDi s p u t e Res p o n d en tco n t en d s th atp et i t i o n er m ay n o tco nt es tth e ex i s t en ce o r
am ou n to f h i s u n d erl y in g t ax l i ab i l i ty b ecau se, du ri n g rem an d, res p o n d en t p ro v id edan o p p ortun i ty

fo r p et i t i o n er t o d is p u t e h i s t ax l i ab i l i ty an dp et i t i o n er d i d
n o tt ak e ad v an t ag e o f t h at o p p ortu n i ty . Res p o n d en ti s en t i t l ed t o s u m m ary ju d g m en ti f t h os e fact s are n otg en u i n el y i nd i s pu t e. Th e affi d av i ts o r d ecl arat i o n s an d at t ach m en t s (co m p ri s i n g co p ies o f d o cu m en t s fro m

th e ad m in is trat i v e reco rd ) acco m p an y i n g res p on d en t ’ s s eco n d
m o ti o n fo r s u m

m ary ju d g m en ts h o w the fo l l o wi n g . AO Pl eas an t s s p o k e wi th p et i t i o n er o n J u n e 2 5 , 2 0 1 4 , an do ffered h i m an o p po rtu ni ty

t o res o lv e t h e d i s p u t e- 1 1 -

[* 1 1 ] o v er h i s u n derl y i n g t ax l iab i l it y fo r 2 0 0 3 . A co p y

o f t h e l et t er
m em o ri al i zi n g thatco n v ers at i o n an d req u es ti n g th atp et it i on er s up pl y h i s 2 0 0 3 Fed eral i nco m e t ax return i s i n th e reco rd . AO Pl eas an t s ’ cal l t o p et i t i o n er o nJ u l y 2 3 , 2 0 1 4 , was fo l l o wedb y a cal l t o p et i t i o n er fro m

SO Ban ks t o no n J ul y 2 8 , 2 0 1 4
. Du ri n g the t el ep h o ne cal l o n J ul y 2 3 , 2 0 1 4 , p et i t i o ner s ai dh e wo u ldn o t s ub m i t d o cu m en t at i o n t o th e IRS u n l es s h e recei v eda Co urto rd er i n s tru ct i n g h i m t o d o
s o . 4 Res p o n d en t ’ s fact u al as s ert i o n s rel at i ng t o res p on d en t ’ s s eco n dm o ti o nfo r
s u m m ary ju d g m en tare s upp o rt ed b y affi dav i t s , d ecl arat io n s , co p i es o f l et t ers , an d
cas e act i vi ty

reco rd s d es cri b edi nth e affi d av i t s as b ei n g co n t em p o ran eo u s l y
m ai n t ai n edb y

AO Pl eas an t s an dSO Ban k s to n . Thu s , res p o n d en t ’ s m o ti on was

“ m ad e an ds up p ort edas p ro v i d edi n* * * [Ru l e 1 2 1] ”. Th u s , u n der Ru l e 1 2 1 (d ),
we n ex td eci d e wh et h er, b y “ affi d av i ts o r d ecl arat i o ns o r as o th erwi s e p ro v i d edi n th i s Ru l e”, p et it i o n er h as rai s edan y g en u i n e factu al i s s u es fo r tri al
.

4 Co n s is t en t wi th the t ax p ay er’ s o b l i g at i o nt o p ro v i d e rel ev an ti n fo rm at i o n du ri n g th e CDP h eari n g p ro ces s , a t ax p ay er i n a CDP cas e m ay n o tp ro p erl y co n di t i o n p art i ci p at i o n i n a CDP h eari ng , i n cl u di n g the p ro du ct i o n o f reas o n ab l y req u es t edd o cu m en t s , o n th e recei p to f a Co u rt o rd er i n st ru ct i n g h i m o r h er t o d o s o . Cf. Po u g h v . Co m

m i s si o ner, 1 3 5 T.C. 3 44 (2 0 1 0 ); Barryv . Co m m i s s i o n er, T.C. M em o . 2 01 0 -5 7
.- 1 2 -

[* 1 2 ] Pet i t i o ner d i dn o tfi l e ano b ject i on t o res p o n d en t ’ s s eco n dm o t i o nfo r
s u m m ary ju d g m en to r i n cl u d e anaffi d av i twi th h i s s eco n dm ot i o nfo r s u m m ary ju d g m en t . Inh is m o ti o n p et i t i o n er al l eg es thatres po n d en t ’ s p ers on n el
m an i p ul at edth e reco rd , m an u fact u redev i d en ce, v i o l at edh i s ad m i n i s trat i v e ri g h t s , an d en g ag edi n p ro h ib i t edex p art e co m m u n i cat i o n s b et ween th e Ap p eal s SO an d
res p o n d en t’ s co u n s el i n th i s cas e. Pet i t i o n er h as n o t p ro v i d edcred i b l e s up p o rtfo r th es e cl ai m s . Pet i t i o ner d o es n o tco n t en dth ath e o ffered an y i n fo rm at i o n rel at i n g t o h i s t ax l i ab i li ty

fo r 2 0 03 duri n g rem an d . Gen eral l y , a t ax pay er m u strai s e an i s su e ata CDP h eari n g t o p res erv e i t fo r rev i ew b y th i s Co u rt . Perk i ns v . Co m m i s s i o n er, 1 2 9 T.C. 5 8 , 6 3 (2 0 0 7 ); M ag an a v . Co m m i ss i o n er, 1 1 8 T.C. 4 8 8 , 4 9 3 -4 9 4 (2 0 0 2 ); Gen t i l e v . Co m m i s s io n er, T.C. M em o . 2 0 1 3-1 7 5 , at* 6 , aff’ d , 5 9 2 F. Ap p ’ x 8 2 4 (1 1 th Ci r. 2 0 1 4 ). Th e m eri t s o f an i s s ue are n o tp ro p erl y rai s edi f th e t ax p ay er fai l s t o p res en ti n fo rm at io n ab o u t th e ex i st en ce o r am o u nto f h i s
u n d erl y i n g t ax l iab i l i ty

aft er b ei n g g i v en a reas o n ab l e o p p o rtu n i ty t o d o s o . Cro pp er v . Co m

m i s s io n er, 8 2 6 F.3 d1 2 8 0 , 1 2 89 (1 0 th Ci r. 2 0 1 6 ), aff’ g T.C. M em o. 2 0 1 4 -1 3 9 ; Po rt wi ne v . Co m m i s s i o n er, T.C. M em o . 2 0 1 5 -2 9, at* 8 , aff’ d , 6 8 8 F. Ap p ’ x 8 3 8 (1 0 th Ci r. 2 0 1 6 ); Del g ad o v . Co m m i s s i o n er, T.C. M em o . 2 0 11
- 2 4 0 ; s ec. 3 0 1.6 3 3 0 -1 (f)(2 ), Q&A-F3 , Pro ced
. & Ad m i n . Reg s . Duri n g rem an d- 1 3 -

[* 1 3 ] p et i t i o n er p ro v i d ed n o s up p o rtfo r t he al leg at i on i n h i s p et i t i o n t h ath e o wes
n o t ax fo r 2 0 0 3
. In h i s s eco n dm ot i o n fo r s u m m ary ju d g m en tp et it i o n er co n t en ds th atth e Co u rt ’ s rem an do f th i s cas e was i m p ro p er b ecau s e res p o n den ts h ou l dn o th av e b een affo rd edan o pp o rtun i ty t o s up pl em en tth e reco rd . W e d i s ag ree. W e m ay
rem an d a cas e t o th e Ap peal s Offi ce fo r fu rt h er h eari ng i n ap pro p ri at e ci rcu m s t an ces . See Lu n s fo rdv . Co m m i s s io n er, 1 1 7 T.C. 1 83 , 1 89 (2 0 01 ). Aft er
rem an d we p ro p erl y

rev i ew t he CDP d et erm i n at i o nan dreco rd as s up p lem en t ed
. Kel b y v . Co m m is s i o n er, 1 3 0 T.C. 7 9 , 8 6 (2 0 0 8 ). Th e Ap p eal s Offi ce o nrem an di s
n o tl i m i t edt o th e o ri g i nal ad m i n i s trat i v e reco rdb ecau s e t h e p u rp o s e o f rem an di s
o ft en t o au gm en ta d efi ci en treco rd . See Ho y l e v . Co m m i s s i o n er, 1 3 6 T.C. 4 6 3 (2 0 1 1), s up p l em en t i n g 1 3 1 T.C. 1 9 7 (2 00 8 ); Lu n n o nv . Co m m i s s i o n er, T.C. M em o. 2 0 1 5 -1 5 6 , at * 1 8 , aff’ d , 6 5 2 F. Ap p ’ x 6 2 3 (1 0t h Ci r. 2 0 1 6 ). Th e SO wh o co n du ct edth e o ri g i nal CDP h eari n g al s o co n du ct ed the
s up p lem en t al CDP h eari n g . Pet i t i o n er co n t en d s th at a d i fferen t SO s ho u l dh av e b een as s ig n ed t o p et i t i o ner’ s s up p l em en tal CDP h eari ng . W e d i sag ree. A CDP h eari n g m ay

b e p ro v i d edb y

an Ap p eal s o ffi cer o r em p l o y ee wi th i nth e Ap peal s Offi ce wh o h as h ad n o p ri o r i n v o l vem en twi th res p ectt o th e u np ai d t ax b efo re t h e fi rs th eari n g u n d er s ect i on 6 3 3 0 o r s ect i o n 6 3 2 0
. Sec. 6 3 3 0(b )(1 ), (3 ); s ee Offi l er- 1 4 -

[* 1 4 ] v . Co m

m i s s i o n er, 1 1 4 T.C. 4 9 2 , 4 96 (2 0 00 ). Pri o r i n vo l v em en tex i s t s o n l y wh en (1 ) t h e t ax p ay er, t h e t ax , an dth e t ax p eri o dati ss u e i n the CDP h eari n g al s o were at i s s u e i n a p ri o r n o n -CDP m at t er an d (2 ) th e Ap p eal s o ffi cer o r em pl o y ee actu al l y p art i ci p at edi n th e p ri o r m at t er. Cres cen tM an o r, In c. v . Co m m i s si o n er, T.C. M em o . 2 01 7 -9 4 , at* 1 7 ; s ec. 3 0 1 .6 3 3 0-1 (d )(2 ), Q&A-D4 , Pro ced . & Adm i n . Reg s. An y

p ers o n nel el i g ib l e t o wo rko np et i t i o n er’ s CDP h eari n g are al s o el i g i b l e t o wo rko n h i s s up pl em en t al CDP h eari n g. See M ed
. Pract i ce So l s ., LLC
v . Co m m i s s i o n er, T.C. M em o . 2 0 1 0 -9 8 , s up p lem en t i ng T.C. M em o . 2 0 09 -2 1 4
. Pet i t i o ner co n ten d s th ath e i s n o ts ub jectt o i n co m e t ax b ecau s e h e was
res i di n g i n th e Un i t edSt at es duri n g th e rel ev an t p eri odo na t em p o raryv is a, b u th e p ro v id edn o s up p o rtfo r t hi s co n t en t i o n . Pet i t i o ner co n ten d s th ath e recei v ed i ns u ffi ci en tn o ti ce o f t h e Ap ri l 3 0 , 2 0 1 3 , t el ep h o n e CDP h eari n g becau se, acco rd i n g t o p et i t i on er, SO Ban k s t o n ’ s M arch 2 9 , 2 0 1 3 , l et t er was n otm ai l edu n t i l Ap ri l 2 4 , 2 0 13 . Reg ard l es s o f t h e d at e
o f m ai l i ng o f t h atl et t er, i two u l dn o tch an g e o u r co n cl u s i o n thatres p o n den t p ro v id edt o p et i ti o n er an o p p o rtu n i ty o nrem an dt o ch al l en g e th e ex is t en ce o r
am ou n to f h i s u n d erl y in g t ax l i ab i l i ty . Pet i t i o ner d i s p u t es res p o n d en t ’ s al leg at i on th at p et i t io n er was u n co o p erat i v e du ri n g th e s upp l em en t al CDP h eari n g . Ho wev er, p et i t i o n er h as p ro v id edn o- 1 5 -

[* 1 5 ] cred i b le affi d av i ts o r o th er s up p o rt fo r h i s cl ai m . Pet it i o n er d o es n o tcl ai m th ath e p ro vi d ed an y

o f t h e d o cu m en t s req u es t ed b y SO Ban k st o nan dAO Pl eas an t s . Thu s , p et i t i o n er h as n o trai s eda g en u i n e fact u al d is p u te o nth i s p o i n t . Pet i t i o ner d en ies th ath e h ada CDP h eari n g b efo re o r aft er rem an do f t h i s
cas e. Res p o n d en t ’ s reco rd s s h o w o th erwi s e. A CDP h eari n g m ay b e co n du ct ed face-t o -face, b y t el ep h on e, o r b y th e ex ch an g e o f co rres p o nd en ce. Kat z v . Co m m i s s i o n er, 1 1 5 T.C. 3 2 9 (2 0 0 0); s ee al s o s ec. 3 01 .6 3 3 0-1 (d )(2 ), Q&A-D6 an d D7 , Pro ced . & Adm i n . Reg s. A s eri es o f t el ep h o ne co n vers at i on s b et w een a t ax p ay er an dan AO m ay

co n st i tu t e a CDP h eari ng . Di n i n o v . Co m m i s s i o n er, T.C. M em o. 2 0 0 9 -2 8 4
. AO Pl eas an t s s p o k e wi th p et i t io n er an ds en th i m a l et t er req u es t i ng th ath e s upp l y h i s 2 0 0 3 t ax retu rn . In h i s s eco n dm ot i o n fo r s u m m ary ju d g m en tp et it i o n er co n t en ds th at , co n traryt o res p o n d en t ’ s reco rd s , h e recei vedn o p h on e cal l s fro m AO Pl eas an t s o n J u n e 2 5 o r J ul y

2 3 an dth ath e d i dn o trecei v e t h e Ju n e 2 6 l et t er. In Berck el ey In v . Grp
. , Lt d., 4 55 F.3 dat 2 0 1 , th e U.S. Co u rto f Ap p eal s s ai d :

In d eci d i ng th e m o t i o n fo r s u m m ary ju d g m en t , o u r jo b i s t o as cert ai n s o l el y wh et h er t h ere i s a d i s pu t e o f m at eri al fact* * * Al th ou g h the n o n-m ov i n g p art y recei v es the b en efi to f al l fact u al i n feren ces i n th e co u rt ’ s co n s i d erat i o no f a m o ti o nfo r s u m m ary ju d g m en t , the n on -m ov i n g p art y m u stp o i ntt o s o m e ev id en ce i nth e reco rdth atcreat es a g en u i n e i s s u e o f m at eri al fact . In th i s res p ect , s u m m ary ju d g m en ti s es s en t i al l y

“pu tup o r s h u tup ” t i m e fo r t h e n o n -- 1 6 -

[* 1 6 ] m o v i n g p arty : the n o n -m o v i n g p arty m u s treb u t th e m ot i o nwi th fact s i n th e reco rd an d can n otres ts o l el y o nas sert io ns m ad e i nth e p l ead i n g s , l eg al m em o ran d a, o r o ral arg u m en t . * * * [Ci t at i on s o m i t t ed .] A s i n gl e n o n co n cl u so ry

affi d av i t , b as edo n p ers on al kn o wl ed ge an d d i rect edata
m at eri al i s s u e, i s s u ffi ci en t t o d efeat s u m m ary ju d g m en t ev eni f t h e affi d av i ti s

“ s el f-s erv i n g ”, b ecau se t h e t es ti m o n y o f a l i ti g an tco ul d al m o s t al way s b e s ai dt o b e “ s el f-s erv i n g ”. Lu

py an , 7 6 1 F.3 d at3 2 0-3 2 1 , 3 2 1 n .5 . Su m m ary ju d gm en ti s p ro p erl y g ran t edwh ere, fo r ex am p l e, t he o p p o si n g p art y

s ubm i t t edex t en s i v e
s wo rnt es t i m o n y

as ev id en ce o f i t s cl ai m , Un i t edSt at es v . $ 1 7 ,9 00 .0 0 i nU.S. Cu rren cy , 8 5 9 F.3 d1 0 85 , 1 0 9 2 -1 09 3 (D.C. Ci r. 2 0 17 ), o r a s up p o rt i n g affi d av i t , Arri ng t o n v . Un it edSt at es , 4 7 3 F.3 d3 2 9, 3 3 7 -3 38 (D.C. Ci r. 2 0 06 ), b u td en i ed wh ere t h e o p p o s i n g p art y p ro v i d edn o affi d av i t an dm ad e “ m ere al leg at i on s ” b ecau s e th e p art y ’ s o b l i g at i o n was t o ad du ce ev i d en ce, Bu s h v . Di s tri cto f Co l um b i a, 5 9 5 F.3 d3 8 4 , 3 8 6 (D.C. Ci r. 2 0 1 0 ). Th es e cas es s up p ort gran t i n g res p o n d en t ’ s s eco n d m o t i o nfo r s u m m ary ju d g m en tb ecau s e p et i t i o n er s ub m it t ed n o affi d av i twi th h i s o wns eco n dm o t i o n fo r s u m m ary ju d g m en t . In s t eadi nh i s m o t io np et it i on er rai s ednu m ero u s
u n s ubs t an t i at ed arg u m en t s rel at i n g p ri m ari ly t o res p o n d en t ’ s co n du cti n th i s cas e. Im p l au s i b l e as s ert i on s m ad e b y th e n o n m ov i n g p art y n eedn o tb e b el i ev ed i f- 1 7 -

[* 1 7 ] d o cu m en t s o r o b

ject i v e ev i d en ce co nt rad i ct s th e n o nm o v i n g p art y ’ s s t o ry . An d ers on v . Ci ty

o f Bes s em er Ci ty , N.C., 4 7 0 U.S. 5 64 , 5 75 (1 9 8 5 ). Pet i t i o ner’ s d en i al s i n h is s eco n dm o t i on fo r s u m m ary ju d g m en tth ath e recei v edm ai l, i n cl u d i n g cert i fi edm ai l , an dp h o n e cal l s , wi th ou tan y al l eg at i o n th at th e ad dres s o r p h o n e n um b er res p o n d en tu s edwas n o t co rrect , o r t h at h e was trav el i n g , i l l , o r o th erwi s e u n ab l e t o recei v e m ai l o r p h o n e cal l s , d o n o tco n s t i tu t e a g en ui n e i s s u e o f fact wi th res p ectt o res p o n d en t’ s s eco n dm o t i o nfo r s u m m ary ju d g m en t . W e wi l l g ran t res po n d en t ’ s s eco ndm o t i on fo r s u m m ary ju d g m en t . Pet i t io n er h as n otrai s edan y p ers u as i v e g ro u nd s fo r g ran t i n g , an dth us we wi l l d en y , h i s s eco n dm o t i o n fo r s u m m ary ju d g m en t. C. Pet i t i on er’ s M o t i o n s In ad d i t i o n , th e fo l l o wi n g m o t i o ns fi l edb y p et i t i o ner are p en di n g : (1 ) m o t i o n t o am en d o rd er; (2 ) m o t i o nt o d i s m i s s fo r l acko f juri s d i ct io n ; (3 ) m o t i o n t o co rrect o rd er; (4 ) m ot i on s t o i m po s e s an ct i o n s; (5 ) m o ti on s fo r l eav e t o co n du ctd i sco v ery

p u rs u an t t o Ru l e 7 0 (a)(2 ); (6 ) m o t i o n s t o cl ari fy o rd ers ; (7 ) m o t i o n t o p recl u d e; an d(8 ) cro s s -s h o w cau s e m o t i on fo r s u m m ary ju d g m en t
an d o ther rel i ef.- 1 8 -

[* 1 8 ] 1
. M o t i o n To Am en d Ord er In h i s m ot i o n t o am en do rd er p et i t i o n er cl ai m s th atth e Co u rt ’ s M ay 8 an d Au g u s t8 , 2 0 1 4 , o rd ers are co n trad i ct o ry an d as k s th at we cl ari fy

th e reas on s fo r th e Au g u s t8 , 2 0 1 4 , o rd er. W e h av e rev i ewedth os e o rd ers an dwe fi n d n o
co n trad i ct i o n o r l acko f cl ari ty . Thu s , we wi l l d en y p et i t i o n er’ s m o ti o n . 2
. M o t i o n To Di sm i s s fo r Lacko f J uri s d i ct i o n In h i s m ot i o n t o d i s m i s s fo r l acko f ju ri s d i ct i o n p et i t i o n er as s ert s th atth e Co u rtl ack s juri s d i ct i o n b ecau s e res p o n d en th as n o tp ro v edth atth e n ot i ce o f d et erm i n at i o n was i s su edo r t h ati twas s erv edo np et i t i o n er. W e d i s ag ree. Ou r ju ri s d i ct i o n i n a CDP cas e u n d er s ect i on 6 3 3 0 req u i res th e i ss u an ce o f a
v al i dn o t i ce o f d et erm i n at i o n an dth e fi l in g o f a t i m el y p et i t io nfo r rev i ew. Ru l e 3 3 0 (b ); Oru m

v . Co m m i s s i o n er, 1 23 T.C. 1 , 8 (2 0 0 4 ), aff’ d , 4 1 2 F.3 d 8 19 (7 th Ci r. 2 0 0 5 ); Sarrel l v . Co m

m i s s i on er, 1 1 7 T.C. 1 2 2 , 1 2 5 (2 0 0 1 ); M o o rh o u s v . Co m m i s s i o n er, 1 1 6 T.C. 2 6 3 , 2 6 9 (2 0 0 1); Offi l er v . Co m m i s s i o n er, 1 1 4 T.C. at 4 9 8
. To b e t i m el y , a p et i t i on i n v o k i n g o u r ju ri s d i ct i o n m u s tb e fi l edwi th i n3 0 d ay s o f t h e d at e o f i s s u an ce o f a n o t i ce o f d et erm i n at i o n . Sec. 6 3 3 0(d )(1 ). A p et i t i o n th ati s t i m el y

m ai l edi s t i m el y

fi l ed
. Sec. 7 5 0 2(a). Th e Ap p eal s Offi ce i s su eda fi n al n o t i ce o f d et erm i n at i o nco n cern i ng co l l ect io nact i o nt o p et i t i o n er o n- 1 9 -

[* 1 9 ] M ay

1 0 , 2 0 1 3 . Th i rt y

d ay s th ereaft er was J u n e 9 , 2 0 1 3, a Su n d ay . Th e l as t d ay fo r fi l i n g an ap p eal o f t h e n o t i ce o f d et erm i n at i on was M o n d ay , J un e 1 0 , 2 0 1 3 , wh i ch was n o t a l eg al h o l i d ay . See s ec. 7 5 0 3. Th e p et i t i on was s en to n J un e 1 0 , 2 0 1 3 , b y UPS 2 n dDay

Ai r A.M ., wh ich i s a d es i g n at edp ri v at e d el i v ery s erv i ce,
s ee No t i ce 2 0 0 4 -8 3 , 2 0 04 -2 C.B. 1 0 3 0 , an d was recei v edb y th e Co u rt an d fi l ed
o n J u n e 1 1 , 2 0 1 3 . Th e p et i t i o n was t i m el y fi ledb ecau s e i twas s en tb y UPS 2 n d Day Ai r A.M . o n J u n e 1 0. See i d . Th erefo re, we wi l l d en y p et i t i o n er’ s m o t i o n t o d i s m i s s fo r l acko f ju ri s d i ct i o n . 5 3
. M o t i o n To Co rrect Ord er In h i s m ot i o n t o co rrect th e Co u rt ’ s M ay 8 , 2 0 1 4 , o rd er, p et i t i o n er al l eg es th atth e fo l l o wi n g s t at em en t in th ato rd er i s i n co rrect : “ Pet i t i o n er co nt en d s th at
res p o n d en t’ s m o t i o n fo r s umm ary ju d g m en ts h o ul db e d en i edb ecau se, am o n g
o th er t hi n g s , th e Ap p eal s Offi cer i n co rrect l y co n cl ud ed thata n ot i ce o f d efi ci en cy fo r t ax y ear 2 0 0 3 was del i v eredt o p et i t i o n er i n Fl o ri da.” Th e s en ten ce t o wh i ch p et i t i o n er o b

ject s s tat es (i n co rrect l y , i nh i s v i ew) an arg um en to f p et i t i o ner’ s . Pet i t io n er i n es s en ce s eek s t o h av e u s s t at e an den do rs e cert ai no f h i s co n ten t i o n s .

5 Pet i t i on er al s o fi l ed a m o t i o nt o d i s m i s s fo r l acko f ju ri s d ict i o nas t o t ax y ear 2 0 0 3 . Our ju ri s d i ct i on i n th i s cas e i s es t ab l i s h edi nth e t ex tacco m p an y i n g th i s n o t e. In th e m o t io n p et i t i o n er al s o rai s es ad d i t i o n al arg u m en t s t h at we h av e p rev i o u s l y reject ed
. Thu s we wi l l d en y p et i t i o n er’ s m o ti o n t o d i s m i s s fo r l acko f juri s d i ct i o n as t o t ax y ear 2 0 03
.- 2 0 -

[* 2 0 ] Pet i t i o n er’ s p o i n t referred t o i n t he o rd er h as n o b eari n g o nwh et h er t h ere i s a g en ui n e d i s p u te o f fact rel at i n g t o ei th er o f res po n d en t’ s g ro u n d s fo r s u m m ary ju d g m en t . Thus , we wi l l d en y p et i t i o n er’ s m o t i o n as m o o t . 4
. M o t i o n s To Im

p o s e San ct i o n s In h i s m ot i o n s t o i m

p o s e s an ct i o n s , p et it i o n er al leg es that : (1 ) SO Ban ks t o n ’ s d ecl arat i o n acco m pan y i n g res p on d en t ’ s fi rs t m o ti o n fo r s u m m ary ju d g m en tfal s el y

s t at edth atp et i t i o n er was s erv edwi th th e n o ti ce o f d efi ci en cy fo r 2 0 0 3 ata New J ers ey

ad dres s i n 2 00 8 an data Fl o ri d a ad dres s i n2 0 1 1; (2 ) t h e
n o t i ce o f d et erm i n at i on d at edM ay 1 0 , 2 0 1 3 , fal s el y

s t at edth atp et i t i o n er h ada CDP h eari n g i n Ap ri l 2 0 1 3 ; (3 ) t h e s up p l em en tal n o t i ce o f d et erm i n at i on d at ed Au g u s t1 9 , 2 0 1 4 , wh i ch was s en tt o p et i t i o n er as an at t ach m en t t o res po n d en t ’ s
s t atu s rep o rtd at edSep t em b er 4 , 2 0 1 4 , fal sel y

s t at edth at p et i t io n er h ada CDP h eari n g du ri n g th e s u m

m er o f 2 0 1 4 ; (4 ) res p o n d en tfai ledt o p ro du ce d o cu m en t s req u es t edb y

p et i ti o n er; (5 ) t h e Co u rti s ab u s i n g i t s d i s cret i on an di s en g ag i n g i n
an ex ten si v e ju d i ci al o v erreach o f au th o ri ty ; (6 ) t h e Co u rti s en g ag i n g i n ex p art e
co m m u n icat io ns wi th res p o n d en t ; (7 ) res p o nd en t d i dn o t res p o n d t o p et i t i o n er’ s d i s co v ery req u es t s an dh as n otal l o wedh i m t o p hy s i cal l y i n s p ectres p o n d en t ’ s
reco rd s ; an d (8 ) res p on d en t i s s u edt o p et i t i o n er a n o t ice o f d efi ci en cy wi th res p ect t o h i s 2 0 1 2 t ax y ear t o ret al i at e ag ai n s th i m fo r h i s p o s i t i o ni nthe i n s t an tcas e an d- 2 1 -

[* 2 1 ] b ecau s e h e m ad e a co m p l ai n tt o M i ch ael Fi o re, IRS d ep u ty area co u ns el , al l eg in g ab u s e o f p ro ces s b y two IRS at t o rn ey s i n co nn ect i o n wi th th i s cas e. Pet i t i o ner h as n ots ub s t an t i at edh i s al l eg at io n s t hatres p o n d en tm ad e fal s e
s t at em en t s an den g ag edi n ab u s e o f p ro ces s o r th atres p o n d en ti s su eda n ot i ce o f d efi ci en cy

fo r t ax y ear 2 0 12 t o ret al i at e ag ai n s t h i m fo r m ak in g co m

p l ai n t s an dfo r h i s p o s i t i o n i n th is cas e. Th e d ecl arat i o n s o f SO Ban k s t o ni ns up p o rto f
res p o n d en t’ s m o t i o ns fo r s u m m ary ju dg m en t i ncl u d e th e co m p l et e ad m i n i st rat i v e
reco rdo f t h e cas e as o f th e d at es o f t ho s e d ecl arat i on s , i n cl ud i n g th e reco rdo f t h e
cas e o n rem an d t o Ap p eal s an dth e s up p l em en t al n ot i ce o f d et erm i n at io n . Pet i t io n er’ s rem ai n i n g al l eg at i o n s are fri v o l o u s an d/ o r g ro un d l es s . Th erefo re, we wi l l d en y p et i t io n er’ s m o t i o n s t o i m p os e s an ct i o n s . 5
. M o t i o n s fo r Leav e To Co n du ctDi s co veryan dTo Tak e Dep o s i t i o n s In h i s m ot i o n s fo r l eav e t o co n du ct d i s co v ery p et i t i o n er s eek s (1 ) d is co v ery
an d l eav e t o t ak e d ep o si t i on s o f res p o n den t , fee wai v er o f an y rel at ed co s t s t o th i s act i on , an da h eari n g wi th reg ardt o res p o n d en t’ s s eco n dm o t i o n fo r s umm ary ju d g m en tan d(2 ) t o ex cl u d e ev i d en ce fro m th e s up p l em en t al CDP h eari n g . Pet i t i o ner p ro v i d es n o cred i bl e ev i d en ce t o s up p o rth i s al l eg at i o n s th at
res p o n d en t co m

m i t tedfrau do n th e Co u rtb y m ak in g m i s rep res en t at i o n s reg ard i ng- 2 2 -

[* 2 2 ] wh et h er a CDP h eari n g was co n du ct ed i n Ap ri l 2 0 1 3 an dwh et h er a
s up p lem en t al CDP h eari n g was co n du ct edi nJ u n e an dJ u l y 2 0 1 4
. Un d er Ru l e 7 0 (a)(2 ), l eav e o f t h e Co urti s n o t req u i redt o co n du ctd i s co v ery b efo re a cas e i s s etfo r t ri al . Pet i t io n er’ s m o t i o n t o t ak e d ep o s i t i o ns o f res p o n d en t
was fl awedb ecau se p et i t i on er d i d n o tn am e an y i n d iv i du al s t o b e d ep os ed o r p ro v id e t h e t i m e an dp l ace o f t h e d ep o s i t i o no r t he o ffi cer b efo re wh o m th e d ep os i t i o n was t o b e t ak en . See Ru l e 7 4(a). In ad d it i o nres p o nd en t p ro v i d ed p et i t i o n er wi th th e co m

p l et e ad m i n i s trat i v e reco rdas at t ach m en ts t o res p o n d en t ’ s
m o ti o n s fo r s u m

m ary ju d g m en t . Th e Ap p eal s Offi ce m ay

s up p l em en tth e ad m i n i s trat i v e reco rddu ri n g th e
rem an d o f a cas e. Th e p u rp o s e o f rem an d i s o ft en t o au g m en ta d efi ci en treco rd
. See Ho y l e v . Co m

m i s s i on er, 1 36 T.C. 4 6 3 ; Lu nn o n v . Co m m i s s io n er, at* 1 8
. Wh en we rem an da cas e an d th e Ap peal s Offi ce i s s u es a s up p lem en t al n o t i ce o f d et erm i n at i o n , we rev i ew th e d et erm i n at i o n as s up pl em en t ed
. Kel b y v . Co m m i s s i o n er, 1 3 0 T.C. at8 6
. Pet i t i o n er’ s rem ai n i ng al l eg at i o n s are reb ut t edb y th e d ecl arat i on s an d act iv i ty l o g s i nth i s cas e. Th erefo re, we wi l l d en y p et i t i o n er’ s
m o ti o n s fo r l eav e t o co n du ct d i s co v ery .- 2 3 -

[* 2 3 ] 6
. M o t i o n s To Cl ari fy Ord ers In h i s fi rs t m o t i on t o cl ari fy o rd er p et i t io n er s eek s an o rd er cl ari fy i n g th e Co u rt ’ s Decem

b er 9 , 2 01 4 , o rd er. In th ato rd er t h e Co urtn o t edthatres p o n d en t h ad fi l edres p on den t ’ s s eco ndm o t i o nfo r s umm ary ju d g m en tal o n g wi th
s up p ort i n g d ecl arat i o n s an do rd eredp et it i o n er t o fi l e a res p o n s e b y J an u ary 1 5 , 2 0 1 5 . Pet i t i o n er m ad e n u m ero u s al leg at i o n s i n h i s m o t i o nwh i ch are n o t
s up p ort edb y

th e reco rdan d/ or are fri vo l ou s o r g ro u n d l es s . Th erefo re, we wi l l d en y p et i t i o n er’ s fi rs t m o t i o n t o cl ari fy o rd er. In h i s s eco n dm ot i o n t o cl ari fy o rd er p et i t i o n er req u es t s th atth e Co urt cl ari fy wh y i td en iedp et i t i o n er’ s m ot i o n t o cert i fy fo r i n t erl o cu t o ry ap p eal
. Th i s Co u rtm ay

cert i fy an i n t erl o cu to ry o rd er fo r i m m ed i at e ap p eal i f: (1 ) a
co n tro l l in g qu es t i o n o f l aw i s i n v o l v ed , (2 ) s ub s tan t i al g ro u n ds fo r a d i fferen ce o f
o p i n i o n are p res en tas t o th atqu es t i on o f l aw, an d (3 ) an i m m ed i at e ap peal m ay
m at eri al l y

ad v an ce t h e u l t i m at e t erm i n at i o no f t h e l it i gat i o n . Sec. 7 4 82 (a)(2 )(A); Ru l e 1 9 3 (a). Fai l ure t o m eetan y o n e o f t h e t h ree req u irem en t s i s g ro u n ds fo r d en y i n g cert i fi cat i o n . Gen . Si gn al Co rp . v . Co m m i s s i o n er, 1 04 T.C. 2 4 8 , 2 5 1 (1 9 9 5), aff’ do n o th er g ro un d s , 1 42 F.3 d 5 4 6 (2 dCi r. 1 9 9 8 ); N.Y. Fo o tb al l Gi an t s , In c. v . Co m

m is s io n er, T.C. M em o . 2 0 0 3 -2 8 . W e d idn o t cert i fy th i s cas e fo r- 2 4 -

[* 2 4 ] i n t erl o cu t o ry

ap p eal b ecau s e p et i t io n er d i d n o ti d en t i fy i nh i s m o t i o nan y
co n tro l l in g qu es t i o n o f l aw t hatm eet s th i s s tan d ard
. 7
. M o t i o n To Precl u d e In h i s m ot i o n t o p recl u d e p et i t i o n er co nt en d s t h atres p o n d en tv i o l at ed
s ect i on 6 1 0 3 b y d i scl o s i n g h i s co n fi d en t i al t ax p ay er i nfo rm at i o ni nres p o n d en t ’ s
s eco n dm o t i o n fo r s u m

m ary ju d g m en tan di n SO Ban k s t o n ’ s d ecl arat i o nan d at t ach m en t s an du s i n g th is cas e t o p u ti ti n t o th e p ub li c reco rd . W e d i s ag ree. Sect i o n 6 1 0 3(h )(4 )(A) p ro vi des i np ert i n en tp artth atretu rn s an dretu rn i n fo rm at i o n m ay

b e d i s cl o s edi n a Fed eral o r St at e ju d ici al o r ad m i n is trat i v e p ro ceed in g p ert ai n i n g t o t ax ad m i n i s trat io nwh ere t h e t ax p ay er i s a p art y t o th e p ro ceed in g o r t h e p ro ceed i ng aro s e o u to f, o r i n co n n ect io nwi th , th e co l l ect i o n o f th e t ax p ay er’ s ci v il t ax l i ab il it y . Sect io n6 1 03 (h )(4 )(A) ap p l i es t o res p o n d en t ’ s fi li n g s i n th i s cas e. Pet i t i o ner al l eg es th atres p o nd en th as v i o l at edRu le 2 2 8 b y fi l i ng
res p o n d en t’ s fi rs tm o t i o n fo r s u m m ary ju d g m en t , wh i ch i n cl u d es ex h i b i t s p ert ai n i n g t o p et i t i o n er’ s retu rn i n fo rm at i o n . Ru l e 2 2 8 ap p l ies t o d i s cl o su re act i on s fi l edi n th is Co u rtu n der s ect i o n6 1 1 0 an ds o d o es n o t ap p l y i n t h i s cas e. Pet i t i o ner cl ai m s t h atth e d i scl o s u re o f t hi s i n fo rm at i o nth ro u gh th e Co u rt ’ s el ect ro ni c s y s t em

v i a t he i n tern eti m

p ro p erl y p l aced p et i ti o n er’ s co n fi d en t i al- 2 5 -

[* 2 5 ] reco rd s i n to th e p ub l i c d om ai n . W e d i s ag ree. Wh i l e, fo r ex am p l e, al l o f t h i s Co u rt ’ s o p i n i o ns an do rd ers m ay b e v i ewedb y

the p ub l i c o nth is Co u rt ’ s web s it e, g en eral l y s p eak i n g o n l y p art i es an d t h ei r co u n s el h av e rem o t e el ect ro n i c acces s t o
u n d erl y i n g fact u al m at eri al s (e.g ., ex h i b i t s at t ach ed t o m o t i o n s ) fi l edb y th e p art i es . See Ru l e 2 7 (b ). W e wi l l d en y p et i ti o n er’ s m ot i o n t o p recl u d e. 8
. Pet i t i o ner’ s Cro s s -Sh o w Cau s e M o t i o n fo r Su m m ary J u d g m en tan d Oth er Rel i ef By o rd er d at edJ u n e 2 6 , 2 0 1 8 , th e Co u rt o rd eredthatfo r each p en d i n g
m o ti o n , th e n o n m o v i n g p art y s h al l fi l e a res p o n s e n o l at er t h an Au g u s t1 0 , 2 0 1 8 , an d th atn o tl at er t h anSep t em b er 1 0, 2 0 1 8 , th e m o v i ng p art y m ay fi l e a res p o n s e t o each res po n s e fi l edb y th e o th er p art y . Res po n d en tco m p l i ed wi th thato rd er b y fi li n g res p o n s es t o p et i t i o n er’ s p en d i n g m ot i o n s an ds erv i ng th em up o n p et i t i o n er th ro u g h th e Co u rt ’ s eAcces s p o rt al . Th e Co u rt g av e b o th p art i es an equ al
o p p o rtu ni ty

t o res p o n dt o th e Co u rt ’ s J u ne 2 0 18 o rd er, b u t the Co u rt d i dn o t recei v e an y

p ro p erl y fi l edp l ead i n g s fro m

p et it i o n er wi th reg ardt o m ot i o ns fi l ed b y res p o n d en t . In s t ead , p et i t i on er s en tem ai l s t o t h e Co u rt ’ s web m as t er an do th er Co u rtem ai l ad dres s es fro m Au g u s tth ro u gh Oct o ber 2 0 1 8 i nwh i ch h e cl ai m edt o b e h av i n g d i ffi cu l t i es wi th el ect ro n i c fi l i n g u si n g the Co urt ’ s eAcces s p o rt al
.- 2 6 -

[* 2 6 ] OnOct o b er 2 , 2 0 18 , we o rd eredp et i t i o n er t o fi l e p ap er co p ies o f t h e
res p o n s es we req ues tedi n o u r J u n e 2 6 , 2 0 1 8 , o rd er. W e o rd eredth e Cl erko f t h e Co u rtt o m ai l a co p y

o f o ur Oct o b er 2 , 2 0 1 8 , o rd er t o p et it io n er ath i s ad dres s o f
reco rdan dt o at tach a co p y o f t h e J u n e 2 6 , 2 0 1 8 , o rd er. Th e reco rdd o es n o ts h o w th atth ere was an y

retu rn m ai l o n thi s o rd er. Pl ead i n g s an d o th er p ap ers m ay b e fi l edwi th t h e Cl erko f t h e Co urti np ap er fo rm o r fi l edel ect ro n i cal l y

u s i ng th e Co u rt ’ s eAcces s p o rt al . Th e Co u rtd o es n o t accep to r fi l e em ai l s s en t t o th e Co u rt . Ru l e 2 1 (b ) g en eral l y p ro v i d es th at s erv i ce
o f p ap ers o n an o th er p arty s h al l b e b y

m ai l o r b y

d el i v ery . Th i s i n cl u d es p l ead i n gs
an d o ther p ap ers m ai l edo r h an dd el i v eredt o th e Co u rt . Id . Th e Co u rtal s o accep t s fo r fi l i n g p ap ers s ub m i t t ed , s i g n ed , o r v eri fi ed b y el ect ro n i c m ean s th at
co m p l y wi th p ro cedu res es tab l i s h edb y th e Co u rt , i .e., th e Co u rt ’ s eAcces s p o rt al
. Ru l e 2 6 (a). W e d o n o tco n s i d er p et i t i o n er’ s em ai l s ub m i s si o n s. Pet i t i o ner s en tt o t h e Co u rt co rres p o n d en ce d at edNo vem b er 6 , 2 0 18 , wh i ch
was s tam p ed recei v edb y

th e Co u rt o nNo v em

b er 1 4 , 2 0 1 8 , an dwh i ch i s t i t l ed

“ Cro s s -Sh o w Cau s e M o t io n fo r Su m m ary J u d g m en t& Oth er Rel i ef”. Th at d o cu m en twas n o taccep t edfo r fi l i n g b ecau s e i tco n tai n s m ul t i p l e m o t io n s , an di t th erefo re d o es n o tco m

p l y wi th Ru l e 5 4 (b ).- 2 7 -

[* 2 7 ] 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 ered
.