Nathan Paul Pierce, Docket No. 21152-21SL, filed 8/26/22, has real problems. His Form 12153 “… noted that he was ‘dealing with family and mental health issues’ over the preceding five years, that he is ‘unemployed and unable to pay’ his tax liability, and that he owes ‘$50,000 in defaulted student loans.’” Order, at p. 2.

Nathan Paul wants an OIC, but submits neither Form 656 nor Form 433-A. He says he can’t pay the streamliner the SO offers him. A streamliner doesn’t require a hearing, if the petitioner agrees. But Nathan Paul goes off-grid thereafter. SO tries to reach him, fails, and finally confirms the NITL.

When Nathan Paul petitions the NOD, he says he didn’t respond to the SO because “…he ‘never received’ the CDP hearing notice and stated that he was ‘bombarded’ by phone and mail scams, rendering him ‘unable to trust’ the mail.” Order, at p. 3.

Judge Nega is unimpressed by the spam and scam bombardment.

“Petitioner’s unsupported allegation that he failed to receive the CDP hearing notice (or otherwise disregarded such notice on the belief that it was not genuine correspondence from respondent) is insufficient to create a material fact issue that would defeat summary judgment. Rule 121(d) generally requires that a party opposing summary judgment ‘set forth specific facts showing that there is a genuine dispute for trial.’ Petitioner has failed to elaborate on his bare allegation in the Petition that he did not receive the CDP hearing notice, nor has he produced an affidavit or declaration supporting the allegation and establishing a genuine dispute with respondent’s supported allegations.” Order, at pp. 5-6.

Besides, the diligent SO tried to contact Nathan Paul even after he failed to show at the CDP.

Believe me, I get more than enough spam and scam. I’m sure you do, too. But it’s easy enough to verify what’s from IRS and what’s from spam-scammers.

Spam is no defense.