An appropriate order and decision will be entered for respondent.
LARO,
Our background statement of this case is derived from the pleadings, the motion, and the exhibits attached to the declaration that respondent2015 Tax Ct. Memo LEXIS 101">*102 filed in support of his motion.
Petitioner did not file a Federal income tax return for any year at issue. As a result, respondent prepared for each year a substitute for return that met the requirements of
On March 27, 2012, respondent issued to petitioner by certified mail a Letter 1058, Final Notice of Intent to Levy and Notice of Your Right to a Hearing (FNIL), advising her that respondent intended to collect unpaid tax liabilities for the years at issue. The FNIL further advised petitioner of her right to request a collection due process (CDP) hearing with Appeals. To request a CDP hearing, petitioner had to complete a Form 12153, Request for a Collection Due Process or Equivalent Hearing, and mail it to respondent within 30 days from the date of the FNIL. On April 26, 2012,2015 Tax Ct. Memo LEXIS 101">*103 respondent issued to petitioner a Letter 3172, Notice of Federal Tax Lien Filing and Your Right to a Hearing Under
On June 4, 2012, petitioner submitted by fax a completed Form 12153 requesting a CDP hearing with respect to both the FNIL and the NFTL. On the Form 12153 petitioner requested that respondent consider both an installment agreement and an offer-in-compromise as collection alternatives. If her request *97 for a CDP hearing did not meet the requirements for a timely request, petitioner requested a CDP equivalent hearing by checking the appropriate box on the Form 12153.
Petitioner designated her spouse, Michael Wesley Frierson-Harris (Frierson-Harris), as her authorized representative for the purposes of the CDP hearing. Frierson-Harris spoke with Appeals by telephone on several occasions to discuss a potential resolution to petitioner's tax liabilities. On April 1, 2013, Frierson-Harris sent to Appeals a letter stating that "[t]he only issue we want to have heard is our offer to pay the taxes and penalties2015 Tax Ct. Memo LEXIS 101">*104 owed out of the sale/auction of a condominium we owe [sic]." On June 19, 2013, Settlement Officer Marilyn Matthews (SO Matthews) issued to petitioner a letter scheduling a telephone conference for July 24, 2013, and informing her that her requests for a CDP hearing with respect to the NFTL and the FNIL were untimely. The June 19, 2013, letter further stated that the telephone conference would serve as a CDP equivalent hearing with respect to the NFTL and the FNIL. In addition, the June 19, 2013, letter stated that in order for SO Matthews to consider alternative collection methods such as an offer-in-compromise or an installment agreement, petitioner had to provide a completed Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals, in addition to *98 supporting documentation; signed Forms 1040, U.S. Individual Income Tax Return, for the 2011 and 2012 tax years; and a copy of the condominium sales contract, all within 14 days of the June 19, 2013, letter. SO Matthews informed petitioner that she would not be able to consider collection alternatives unless these items were submitted to her.
In letters dated July 9 and 22, 2013, Frierson-Harris informed2015 Tax Ct. Memo LEXIS 101">*105 SO Matthews that petitioner disagreed with her determination that the CDP hearing requests were not timely. Frierson-Harris further stated that neither petitioner nor Frierson-Harris would participate in the scheduled conference call unless SO Matthews reversed her determination as to the timeliness of petitioner's CDP hearing requests. In a letter dated July 31, 2013, SO Matthews informed Frierson-Harris that the CDP hearing request with respect to the NFTL was timely but the CDP hearing request with respect to the FNIL was untimely. SO Matthews extended the time to August 20, 2013, for petitioner to provide the requested information and offered to reschedule both the CDP hearing and the CDP equivalent hearing for a later date.
Petitioner did not submit any of the requested materials to SO Matthews. Instead, in a letter dated August 14, 2013, Frierson-Harris informed SO Matthews that petitioner was not willing to participate in either a CDP hearing with respect *99 to the NFTL or a CDP equivalent hearing with respect to the FNIL until SO Matthews reversed her determination that with respect to the FNIL petitioner's Form 12153 was untimely. SO Matthews subsequently closed petitioner's2015 Tax Ct. Memo LEXIS 101">*106 case, and on September 26, 2013, respondent issued to petitioner a Notice of Determination Concerning Collective Action(s) Under
Petitioner timely petitioned the Court challenging the notice of determination with respect to both the NFTL and the FNIL. We dismissed for lack of jurisdiction that part of petitioner's petition that applied to the FNIL.2
Summary judgment is intended to avoid unnecessary and expensive trials and to expedite litigation.
Petitioner has raised no genuine dispute as to any material fact, and respondent supported his motion with pleadings, exhibits, and an affidavit by SO Matthews, which petitioner failed to contest. Accordingly, we conclude that this case is ripe for summary judgment.
We review the determination de novo only where the validity of the underlying tax liability was properly at issue at the hearing.
Petitioner submitted her Form 12153 request for a CDP hearing on June 4, 2012. By letter dated June 19, 2013, respondent scheduled a telephone CDP *103 equivalent hearing for July 24, 2013. Respondent's account transcript shows that petitioner, Frierson-Harris, and respondent had regular and substantial contact in the intervening time, with2015 Tax Ct. Memo LEXIS 101">*110 respondent asking for additional information or documentation concerning petitioner's matter. Petitioner failed to provide this information in most instances. During this intervening time the case was transferred between Appeals branch offices after respondent learned of petitioner's change of address. The case was subsequently reassigned to SO Matthews.
In the June 19, 2013, letter, SO Matthews stated that petitioner's CDP hearing request was untimely. By letter dated July 9, 2013, Frierson-Harris contested this determination of untimeliness. By letter dated July 22, 2013, Frierson-Harris informed SO Matthews that neither he nor petitioner would participate in the scheduled July 24, 2013, hearing. By letter dated July 31, 2013, SO Matthews revised her determination of untimeliness with respect to the CDP hearing request for the NFTL, extended the time for petitioner to submit requested documentation, and indicated that she would schedule a new CDP hearing upon receipt of those documents. By letter dated August 14, 2013, Frierson-Harris informed SO Matthews that neither he nor petitioner would participate in a CDP hearing with respect to the NFTL unless SO Matthews revised her determination2015 Tax Ct. Memo LEXIS 101">*111 that the Form 12153 was untimely with respect to the FNIL. Petitioner did not *104 submit the information and documentation that SO Matthews requested. SO Matthews was unable to consider petitioner's proposed collection alternatives absent this documentation and thereafter closed the NFTL case.
On the basis of the record in this case, we find no procedural or substantive defects in Appeals' determination that would justify our disturbing SO Matthews' decision to sustain the NFTL filing. A delay in CDP proceedings is in and of itself not sufficient to find that the Internal Revenue Service abused its discretion where the primary factors contributing to the delay are petitioner's failure to provide documentation and transfers of the case between Appeals officers done in the regular course of business.
On these facts, we conclude that Appeals did not act arbitrarily, capriciously, or without sound basis in fact or law. In addition, the Court finds there is no genuine dispute of material fact. Respondent's motion for summary judgment will be granted, and respondent's collection action will be sustained. We have considered all of the parties' arguments, and to the extent not discussed herein we conclude they are irrelevant, moot, or without merit.
To reflect the foregoing,2015 Tax Ct. Memo LEXIS 101">*113
1. All section references are to the Internal Revenue Code in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure, unless otherwise indicated.↩
2. Petitioner and Frierson-Harris jointly filed the petition. Because the notice of determination was issued solely to petitioner, by order dated March 12, 2014, we dismissed the petition insofar as it relates to Frierson-Harris for lack of jurisdiction.↩