TAX COURT OPINION

Case: Addison Financial Trust, Bradley Reckless, Trustee
Docket Number: 6907-16L
Judge: Ruwe
Opinion Type: bench
Filed: 05/08/2017
Pages: 4

UNITED STATES TAX COURT WASHINGTON, DC 20217 ADDISON FINANCIAL TRUST, BRADLEY RECKLESS, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ) ) ) ) ) ) ) ) ORDER Docket No. 6907-16L. Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it is ORDERED: That the Clerk of the Court shall transmit herewith to petitioner and to respondent a copy of the pages of the transcript of the proceedings in the above case before Judge Robert P. Ruwe at Buffalo, New York, containing his oral findings of fact and opinion rendered at the trial session at which the case was heard. In accordance with the oral fmdings of fact and opinion, an appropriate order and decision will be entered. Dated: Washington, D.C. May 8, 2017 (Signed) Robert P. Ruwe Judge SERVED MAY - 9 20f7 Capital Reporting Company 3 1 Bench Opinion by Judge Robert P. Ruwe 2 April 25, 2017 3 4 5 6 7 8 Addison Financial Trust, Bradley Reckless, Trustee v. Commissioner Docket Number 6907-16L The following represents the Court ' s opinion. The opinion shall not be relied upon as precedent in any other case. The Court's opinion 9 with respect to Respondent ' s motion for summary 10 judgment is as follows. 11 12 13 14 15 16 17 18 This case was brought under Section 6330 of the Internal Revenue Code regarding Respondent's determination to levy to collect certain penalties under Section 6702 for each of the years 2008, 2009, 2010. The frivolous returns in this case consisted of, for each year, a Form 1041, a Form 1096 and Forms 1099. On February 22nd, 2017, Respondent filed a 19 motion for summary judgment with attached declaration 20 21 by the settlement officer and exhibits. By order dated February 23rd, 2017, 22 Petitioner was ordered to file a response to 23 Respondent's motion for summary judgment. No 24 25 response has been filed by Petitioner. On April 14th, Respondent's motion was set 866.488.DEPO www.Capita1ReportingCompany.com Capital Reporting Company 4 1 for hearing at 10:00 a.m. on April 24, 2017, in 2 Buffalo, New York. The case was also set for trial 3 4 5 or remained set for trial on that same date. When the case was called there was no appearance by or on behalf of Petitioner. 6 Respondent's counsel appeared and was heard. 7 8 9 . Petitioners failed to respond to Respondent's motion for summary judgment, failed to demonstrate there is a genuine issue or dispute for 10 trial and failed to appear for a hearing or trial. 11 12 13 14 15 16 17 18 19 20 Consequently, we conclude there is no dispute as to any material fact and a decision may be rendered as a matter of law. Rather than repeat the facts, we will incorporate the facts alleged in Respondent's motion for summary judgment in our finding. For reasons stated in Respondent's motion, we find that these facts support the determination to proceed with collection. A decision will be entered sustaining 21 Respondent's determination. 22 23 24 25 866.488.DEPO www.CapitalReportingCompany.com Capital Reporting Company THE COURT: That concludes the Court ' s 5 bench opinion. All right, anybody else have any business 1 2 3 4 with the Court? 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 (No response.) THE COURT: All right, we ' re going to adjourn sine die. THE CLERK: All rise. (Whereupon, at 10:08 a.m., the above- entitled matter was concluded.) . 866.488.DEPO www.CapitalReportingCompany.com