Opinion
29251-21S
05-11-2023
RICHARD GRANT & BRIDGETTE GRANT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
RONALD L. BUCH JUDGE
This case is calendared for trial at the June 5, 2023, Honolulu, Hawaii trial session. On May 8, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. If the Court grants the Commissioner's Motion to Dismiss for Lack of Prosecution, then this case will be dismissed. A dismissal is treated as a determination that the adjustments contained in the Commissioner's notice of deficiency are correct. I.R.C. § 7459(d). Before taking action on the Commissioner's motion, we will provide the Grants an opportunity to appear at the scheduled trial session for this case. If the Grants would like an opportunity to discuss this matter with the Court and counsel for the Commissioner before the scheduled session, they may contact the Court at 202-521-0810 to arrange a conference call. Accordingly, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution filed May 8, 2023, is set for hearing at the trial session of the Court commencing June 5, 2023, at 10:00 a.m. at U.S. District Court Federal Building, 300 Ala Moana Boulevard, Honolulu, Hawaii, 96850. The Grants are cautioned that failure to appear may result in entry of decision for the Commissioner in the amount set forth in the notice of deficiency. It is further
ORDERED that in additional to regular service, the Clerk will also serve a copy of this Order on the Grants at the address listed in paragraph 12 of the Commissioner's Motion to Dismiss for Lack of Prosecution.