TAX COURT OPINION

Case: Eric Edward Chandler
Docket Number: 248-10L
Judge: Colvin
Opinion Type: bench
Filed: 11/17/2010
Pages: 5

UNITED STATES TAX COURT WASHINGTON, DC 20217 RMM ERIC EDWARD CHANDLER, Petitioner, v. ) Docket No. 248-10 L COMMISSIONER OF INTERNAL REVENUE, Respondent. O R D E R Pursuant to Rule 152 (b) , Tax Court Rules of Practice and Procedure, it is ORDERED that the Clerk of the Court shall transmit the to petitioner and to respondent a copy of transcript of the above case before Judge Diane L. Kroupa at Salt Lake City, Utah, on October 19, 2010, containing her oral the proceedings of the pages of findings of fact and opinion. In accordance with the oral findings of fact and opinion, decision will be entered for petitioner as to the year 1987 and for respondent as to the years 2001, 2006 and 2007. (Signed) Diane L. Kroupa Judge Dated: Washington, D.C. November 17, 2010 SERVED Nov 18 2010 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 2 Bench opinion by Judge Diane L. Kroupa Chandler v. Commissioner Docket No. 949-TOW October 19, 2010 THE COURT: The Court has decided to render oral findings of fact and opinion in this case, and the following represents the Court's oral findings of fact and opinion. These oral findings of fact and opinion shall not be relied upon as precedent in any other case. This bench opinion is made pursuant to the authority granted by Section 7459(b) and Rule 152. All section references are to the Internal Revenue Code, as amended and in effect for the years at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. This is a collection review case involving the filïng of a notice of federal tax- lien to collect Petitioner's unpaid liabilities for taxable years 1987, 2001, 2006 and 2007. This collection review matter is before the Court on Respondent's motion for summary judgment filed on August 9, 2010. Petitioner filed an objection to Respondent's motion on September 7, 2010. Eric Chandler appear on his own behalfe Inga Plucinski appeared on behalf of Respondent. 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 3 FINDINGS OF FACT AND OPINION The record establishes or the parties do not dispute the following: Petitioner resided in Utah at the time he filed the collection review petition in this case. Petitioner did not pay his individual income tax liabilities for taxable years 1987, 2001, 2006 and 2007. The 1987 and 2001 balances are from tax assessed by the Examination Office based on unreported income. The 2006 and 2007 balances are from unpaid tax Petitioner self-reported on the respective returns. Respondent issued to Petitioner a Letter 3172, dated February 18, 2009, entitled, "Notice of Federal Tax Lien Filing and Your.Rights to a Hearing," for the outstanding tax liabilities at issues In response to the lien notice, Petitioner, requested a hearing. In his hearing request, he indicated that he sought an installment agreement as a collection alternative. The settlement officer assigned to Petitioner's hearing mailed Petitioner a form letter on April 4, 2009, requesting that Petitioner complete and return the enclosed Form 433-A, Collection Information Statement. Petitioner did not respond to the form letter, nor did he provide the settlement officer with a completed Form 433-A or provide any financial Heritagè 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 r 4 information. The settlement offic r mailed Petitioner a letter scheduling the CDP h aring. Petitioner requested a hearing via cor espondence. The settlement officer asked Petitioner to complete the necessary forms to request n offer-in-compromise or an installment agreement . etitioner failed to complete any form or provide any financial information. Petitioner sent a letter to the settlement officer on. July 17, 2009 requesting the outstanding liabilities for taxable yeai-s 1987, 1988, 1989, 1990, 1991, 2001, 2006 and 2007. Petitioner also requested the status of his five othe Tax- Court cases that had been appealed to the Ninth Circuit Court of Appeals . The settlement officer mailed Petitioner account transcripEs reflecting the Assessed but unpaid tax liabilities: In a letter to the settlement officer dated August 5, 2009, Petitioner yroposed as a collection alternative that all collection activity be temporarily suspended until all open tax cases were settled. Petitioner did noþ propose an installment agreement, as he indicated Î1e would in his hearing request. Petitioner also did not provide the Heritage Repo ting Corporation (202) 628-4888 1 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 5 settlement officer with a c mpleted Form 4332A or the rectuested financial information. Without any additional information from Petitioner, the settlement off icer sustained the proposed lien action for ië87, 2001, 2006 and 2007 in a Notice of Determining Concerning Collection Actions linder Section 6320 and/or 6330, dated November 25, 2009 (the Determination Notice) . Petitioner timely filed a petition disputing the Determination Notice. As previously stated, Respondent filed a summary judgment motion, and Petitioner filed a response. Respondent' s summary judgmer t motion was scheduled for hearing on the Coui-t's Salt Lake City, Utah trial session on October 18, 2010 Respondent conceded the collection action for 1987, and will abate the collection action for 1987. In addition, Petitioner conceded Respondent is entit led to summary judgment for 2001, 2006 and 2007. W thérefore sustain the collection action set forth in the Determination Notices with the exception c f -taxable year 1987, which Respondent has conceded. This concludes the Court's oral findings of fact and opinion in this aaše. (Whereupon, at 2:33 p.m., the bench opinion in the above-entitled case was (concluded.) Heritage Reporfing Corporation (202) b28-4888