Opinion
11917-20
09-29-2021
Constant B. Bidzimou Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Emin Toro, Judge
On August 20, 2021, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 9). In the motion, respondent moves the Court to dismiss the case and find in its order that there is a deficiency in tax due from petitioner of $5, 521 for the 2018 taxable year. By Order served August 24, 2021, petitioner was directed to file with the Court, on or before September 6, 2021, a response to respondent's motion. By the same Order, respondent's motion was set for hearing during the Court's September 20, 2021, Kansas City, Missouri, remote trial session. On September 17, 2021, petitioner filed a untimely response to respondent's motion (Doc. 13).
On September 20, 2021, this case was called and recalled from the calendar during the Court's Kansas City, Missouri, remote trial session. Both petitioner and counsel for respondent appeared and were heard. Petitioner made an oral motion for continuance. As the parties were advised during the calendar call, the undersigned judge is scheduled to preside over a Special Trial Session scheduled to commence October 12, 2021. The Court is willing to grant petitioner's oral motion and continue the case to the Special Trial Session. Upon due consideration, and for cause appearing more fully in the transcript of the remote proceedings, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is denied. It is further
ORDERED that petitioner's oral motion for continuance is granted in that this case is continued to the Court's Houston, Texas, remote Special Trial Session scheduled to begin on October 12, 2021. The trial of this case is scheduled for a date and time certain of 9:00 a.m. Central Time (10:00 a.m. Eastern Time) on Wednesday, October 13, 2021. It is further
ORDERED that the Clerk of the Court shall serve on the parties a notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding.
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