TAX COURT OPINION

Case: Jose Remedios Antonio Hernandez
Docket Number: 27737-11L
Judge: Kroupa
Opinion Type: bench
Filed: 01/17/2013
Pages: 4

UNITED STATES TAX COURT WASHINGTON, D.C. 20217 JOSE REMEDIOS ANTONIO HERNANDEZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ) ) ) ) ) ) ) ) ) ORDER Docket No. 27737-11L 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 the trial of this case before Judge Diane L. Kroupa in San Francisco, California on December 13, 2012, containing her oral findings of fact and opinion rendered at the trial session at which the case was heardj In accordance with the oral findings of fact and ópinion, an appropriate decision will be entered for respondent. (Signed) Diane L. Kroupa Judge Date: Washington, D.C. January 17, 2013 Capital Reporting Company 3 1 2 3 4 5 6 7 8 9 10 11 12 Bench Opinion by Judge Diane L. Kroupa December 13, 2012 Jose Remedias Antonio Hernandez v. Commissioner Docket No. 27737-11L 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 op1nlon 1s made pursuant to the authority granted in section 7459(b) and Rule 152. 13 All section references are o the Internal Revenue 14 15 16 17 18 19 20 21 22 23 24 25 Code as amended and in effect for 2007, and all Rule references are to the Tax Court Rules of Practice and Procedure. This collection review case involves the proposed Federal tax·levy to collect petitioner's unpaid liabilities for taxable year 2007. This matter is before the Court on respondent's Motion for Summary Judgment. The Court ordered petitioner to file a response or objection to respondent's motion by September 27, 2012. The Court also scheduled respondent's motion for a hearing on the Court's trial session commencing December 10, 2012 in San 866.488.DEPO www.CapitalReportingCompany.com Capital,Reporting Company 4 1 2 3 4 5 6 7 Francisco. California. Petitioner failed to file either a response or objection. Petitioner appeared pro se at the calendar call for the trial session. Kimberly Kazda appeared on behalf of respondent. FINDINGS OF FACT AND OPINION The record establishes the following facts. 8 Petitioner resided in California at the time he filed 9 the collection review petition. 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Petitioner fail d to pay the assessed tax liability for 2007. Respondent therefore issued to petitioner a Letter 1058, entitled "Final Notice of Intent to Levy and Your Right to a Hearing," for the outstanding tax liability at issue. In response to the levy notice, petitioner requested a hearing (CDP hearing). Petitioner stated that he wanted a hearing because he could not obtain the necessary documents to prove his case from his previous employer who had since gone out of business. The settlement officer attempted to reach petitioner several times either by phone or correspondence. Petitioner failed to respond or provide any of the requested information. Therefore, the settlement officer issued a notice of determination, permitting the collection to proceed. 866.488.DEPO www.CapitalReportingCompany.com Capital Reporting Company 5 1 Petitioner timely filed the collection review 2 3 4 5 6 7 8 9 petition. We scheduled a hearing on respondent's summary judgment motion. Immediately before the hearing, petitioner conceded the case. 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 10 Action(s) Under Section 6320 and/or 6330, upon which 11 12 this case is based, regarding the unpaid liabilities for 2007. The order will also grant respondent's 13 motion for summary judgmer1t. THIS CONCLUDES THE COURT'S ORAL FINDINGS OF FACT AND OPINION IN THIS CASE. (Whereupon, at 10:14 a.m., the above- entitled matter was concluded.) 14 15 16 17 18 19 20 21 22 23 24 25 866.488.DEPO www.CapitalReportingCompany.com