Opinion
13363-20L
10-19-2022
DAVID WILLIAM HOLM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Lewis R. Carluzzo Chief Special Trial Judge
This I.R.C. section 6330(d) case is before the Court on respondent's motion to dismiss for failure to properly prosecute, filed October 18, 2022, when the case was recalled from the calendar for trial in Los Angeles, California. Counsel for respondent appeared, notified the Court of certain concessions, and otherwise was heard. There was no appearance by or on behalf of petitioner.
Taking into account (1) petitioner's failure to acknowledge his presence in the courtroom when the case was previously called for trial in Los Angeles, California, on April 25, 2022, (2) the frivolous allegations contained in the petition, filed approximately two years ago on November 19, 2022, and (3) reasons set forth more fully appearing in the transcript of the above-referenced proceedings, it is ORDERED that respondent's motion for continuance, filed September 19, 2022, is denied. It is further
ORDERED that the Order to Show Cause, issued September 2, 2022, is made absolute, and the facts recited in respondent's motion, filed August 31, 2022, are deemed admitted for purposes of this case. It is further
ORDERED that respondent's motion to dismiss is granted, and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that subject to the concessions recited in respondent's motion, respondent may proceed with collection as determined in the Notice of Determination dated October 13, 2020, a copy of which is attached to the petition.