TAX COURT OPINION

Case: Jeffrey W. Griffin
Docket Number: 5965-11L
Judge: Kroupa
Opinion Type: bench
Filed: 04/27/2012
Pages: 5

UNITED STATES TAX COURT WASHINGTON, DC 20217 JEFFREY W. GRIFFIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ) ) ) ) ) ) ) O R D E R Docket No. 5965-llL 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 Diane L. Kroupa at San Francisco, California, on March 28, 2012, containing her oral the proceedings in the above case before Judge the pages of 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 udge Dated: Washington, D.C. April 27, 2012 SWVED APR 3 0 20i2 3 Bench Opinion by Judge Diane L. Kroupa March 28, 2012 Jeffrey W. Griffin v. Commissioner . Docket No. 5965-11L 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 & Procedure. This is a collection review case involving the filing of a notice of federal tax lien to collect from bLk Petitioner unpaid.tax liabilities for 2000, 2002, and 2003. This collection review matter is before the Court on Respondent's motion for summary judgment, filed January 25, 2012. Petitioner.did not file a response to Respondent's motion, despite having been ordered to do so by the Court, nor did Petitioner appear for the hearing scheduled in San Francisco on Respondent's motion. Nathan H. Hall appeared on behalf of Respondent. FINDINGS OF FACT AND OPINION The record establishes, or the parties do not 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 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 dispute, the following facts: Petitioner resided in California at the time he filed the collection review petition. Petitioner did not file income tax returns for the years at issue. Respondent prepared substitute-for-returns for Petitioner for 2000 and 2003. Respondent issued deficiency notices, dmd9 Petitioner did not file a petition and did not pay the balance.4éè4 % Respondent sent Petitioner a notice of federal tax lien filing and your right to a hearing under IRC section 6320. The lien notice advised Petitioner that a lien had been filed and informed Petitioner that he could receive a hearing. . Petitioner timely filed a request for.a hearing. Petitioner claim¾ that he had not received any deficiency notice.. The settlement officer informed Petitioner that he must provide Respondent with financial information on form 433-A for Respondent to consider any collection alternatives. Before the hearing, Petitioner only provided information challenging the underlying liability. He did not provide information relevant to collection alternatives. At the hearing, the settlement officer again requested certain information from Petitioner. Petitioner, however, never complied with this request. Heritage Reporting Corporation (202) 628-4888 5 Respondent subsequently issued the determination notice sustaining the collection action with respect to Petitioner's income tax liabilities for the years at issue. Petitioner timely filed the petition with this Court, and in his petition, Petitioner contends that the tax liability for 2002 was abated. Respondent concedes this point. Petitioner a+sB-asserts that Respondent never issued a deficiency notice for 2000 or 2003. Petitioner also claims that the settlement officer did not allow a reasonable time.to provide the requested financial information. As mentioned previously, Respondent filed a summary judgment motion, and the Court scheduled a hearing on Respondent's.motion at the San Francisco, California, trial session on March 26, 2012. Petitioner did not appear at the hearing. Based upon the record in this case, we shall grant 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19. Respondent's summary judgment motion. 20 21 22 23 24 25 To reflect the foregoing, decision will be entered for Respondent and an appropriate order will be issued sustaining the determination set forth in the notice of determination concerning collection actions under sections 6320 and/or 6330, dated February 11, 2011, upon which this case is based, regarding Petitioner's unpaid income tax 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 liabilities for 2000 and 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 10:41 a.m., the bench opinion in the above-entitled matter was concluded.) (cid:16)042 // // // // // // // // // // // // // // // // // // Heritage Reporting Corporation (202) 628-4888