TAX COURT OPINION

Case: Carolyn Russell
Docket Number: 27302-10L
Judge: Kroupa
Opinion Type: bench
Filed: 02/22/2012
Pages: 5

UNITED STATES TAX COURT WASHINGTON, DC 20217 CAROLYN RUSSELL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, ) ) ) ) ) Docket No. 27302-10 L ) Respondent. ) ORDER 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 the pages of the transcript of proceedings of the above case before Judge Diane L. Kroupa at Winston-Salem, North Carolina on February 1, 2012, containing her oral findings of fact and opinion rendered at the conclusion of trial. 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. February 22, 2012 SERVED FEB 2 4 2012 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 Russell v. Commissioner Docket No. 27302--10L February 1., 2012 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 in 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 proposed collection by levy from Petitioner of approximately $142,000 of unpaid payroll taxes of Bricks, Blocks and Etc. This collection review matter is before the Court on Respondent's Motion for Summary Judgment filed September 20, 2011. Petitioner did not file a response to Respondent's motion, despite having been ordered to do so by the Court. The Court scheduled Respondent's motion for a hearing in Winston-Salem, North Carolina. 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 Petitioner appeared pro se. Steven Webster 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 North Carolina at the time she filed the collection review petition. Petitioner failed to pay the payroll taxes reflected on Forms 941 for Bricks, Blocks and Etc. Respondent issued to Petitioner a "Final Notice of Intent to Levy and Your Right to a Hearing" for the outstanding tax liabilities at issue. In response to the levy notice, Petitioner timely requested a CDP hearing. The Petitioner did not contest the underlying liabilities in the hearing request. Instead, Petitioner asserted that paying the amount would create a great financial hardship for the business and the company did not have the ability to full pay the tax liability. Petitioner requested an installment arrangement to pay the outstanding liability. Respondent informed Petitioner that he needed to receive complete financial information on Forms 433-A and 433-B,'one relating to individuals and the other relating to businesses. Petitioner failed Heritage Reporting Corporation (202) 628-4888 1 2 3 4 5 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 5 to provide any financial information for Respondent to consider an installment agreement. Without any financial information from Petitioner., Respondent issued the Determination Notice upholding Respondent's proposed collection action. Petitioner timely filed a petition with this Court. As mentioned previously, Respondent filed a summary judgment motion.and the Court scheduled a hearing on Respondent's motion at the Winston-Salem, North Carolina trial session on January 30, 2012. Petitioner conceded that she failed to provide the requested financial information so Respondent could consider an installment arrangement. She further conceded that Respondent did not abuse his discretion in upholding Respondent's proposed collection agaus regarding the outstanding tax liabilities for each quarter at issue. Based upon the record as a whole, we shall grant Respondent's summary judgment motion. . 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(s) under Section 6320 and/or 6330, dated November 12, 2010, upon which this case is based, regarding the unpaid employment tax liabilities for 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 the fourth quarter of 2000, each quarter in 2002, and each quarter in 2003. 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 10:33 a.m., the bench opinion in the above-entitled matter was concluded.) // // // // // // // // // // // // // // // // // // Heritage Reporting Corporation (202) 628-4888