TAX COURT OPINION

Case: Steven M. Smith
Docket Number: 21186-10L
Judge: Kroupa
Opinion Type: bench
Filed: 10/17/2011
Pages: 5

UNITED STATES TAX COURT WASHINGTON, DC 20217 STEVEN M. SMITH, Petitioner, v. COMMISSIONER OF I WTERNAL REVENUE, Respondent. ) ) ) ) ) ) ) ) O R D E R Docket No. 21186-10L Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it is ORDERED that the Clerk of the Court shall transmit to petitioner and to respondent a copy of transcript of Diane L. Kroupa at Los. Angeles, California, on October 4, 2011, containing her oral the above case before Judge the proceedings of the pages of the findings of fact and opinion. In accordance with the oral findings of fact and opinion decision will be entered for respondent. (Signed) Diane L. Kroupa Judge Dated: Washington, D. C. October 17, 2011 SÉRVED OCT 1 8 2df1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 3 BENCH OPINION BY JUDGE DIANE L. KROUPA OCTOBER 4, 2011 STEVEN M. SMITH V. COMMISSIONER DOCKET NO. 21186-10L THE COURT: The Court has decided to render oral fir.dings of Fact and Opinion in this case and the followir.g represents the Court's oral findings of Fact and Opirion. These oral findings of fact and opinion shall nc·t be relied upon as precedent in any other case. This bench.opinion is made pursuant to the authority granted in section 7459(b) and Rule 152. All section references are to the Internal Revenue Code as amended and in effect for 2006 and 2007, the years at issue, and all Rule references are to the Tax Court RLles of Practice and Procedure. This is a collection review case involving the filing of a notice of Federal tax lien to collect from petitioner his approximate $60,000 unpaid tax liabilities for the years at issue. This collection review matter is before the Court on respondent's Motion for Summary Judgment, filed August 8, 2011. Petitior.er did not file a response to respondent's motion, despite having been ordered to do so by the Court, r.or did petitioner appear for the hearing scheduled on respondent's motion. Malone Camp, Jr. Heritage Reporting Corporation (202) 628-4888 1 2· 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 4 appeared on behalf of respondent. FINDINGS OF FACT AND OPINION The record establishes or the parties do not dispute the following facts. Petitioner resided in Califorria at the time he filed the collection review petitior. Respondent assessed petitioner's tax liabilities, additions to tax and interest for the years at issue after petitioner agreed with the examiner's proposed tax liability determination. Petitior.er entered into an installment agreement to pay the tax, liability, but failed to make payments. Respondent therefore filed a Notice of Federal Tax Lien for the years at issue. Respondent sent petitioner a Notice of Federal Tax Lien Filing and Your Right to a Hearing under I.R.C. § 6320. The lien notice advised petitior.er that a notice of Federal tax lien had been filed with respect to petitioner's unpaid taxes for the years at issue and informed petitioner that he could receive a hearing. Petitioner timely filed a request for a hearing with Appeals in response to the lien not.ice. Petitioner identified installment agreement as the reason he disagreed withgtax lien filing. He stated that he had arranged a payment Heritage Reporting Corporation (202) 628-4888 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 plan, respondent's agent had granted him an extension and he had not received any bills for monthly installments of $300 per month. Settlement Officer Angela Medellin sent petitior.er a letter scheduling a telephone conference and regtesting a completed Form 433-A Collection Information Statement. The Settlement Officer called petitior.er to reschedule the hearing due to illness, and again informed petitioner that he needed to complete the Form 433-A before she could consider petitior.er's request for an installment agreement. Petitior.er sent an unsigned Form 433-F with some substantiation but failed to complete the form. During the telephone hearing, the Settlement Officer informed petitioner that respondent would agree to a $1,000 per month installment agreement based or. the financial information petitioner provided. Petitioner rejected the proposal and failed to make any collection alternatives. Respondent subsequently issued the Determination Notice upholding respondent's proposed collection action with respect to petitioner's income tax liabilities for the years at issue. Petitioner timely filed a petition with this Court. As mentioned previously, respondent filed a Heritage Reporting Corporation (202) 628-4888 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 summary judgment motion and the Court scheduled a hearing on respondent's motion at our Los Angeles, Califorria trial session on October 3, 2011. Petitioner informed respondent's counsel that he concedec he owes the unpaid tax liabilities. He further conceded that respondent did not abuse his discretion in upholding respondent's proposed collection action regarding petitioner's outstanding tax liatilities for each year at issue. Accordingly, respondent is entitled to summary judgment. To reflect the foregoing, decision will be entered for respondent and an appropriate order will be issued sustaining the determinations set forth in the Notice of Determination Concerning Collection Action(E) Under Section 6320 and/or 6330, dated August 24, 2010, upon which this case is based, regardir.g the unpaid liabilities for 2006 and 2007. The order will also grant respondent's motion for summary judgment. THIS CONCLUDES THE COURT'S ORAL FINDINGS OF FACT AND OPINION IN THIS CASE. (Whereupon, at 9:14 a.m., the bench opinion in the 2.bove-entitled matter was concluded.) // . // Heritage Reporting Corporation (202) 628-4888