Opinion
26184-22S
08-01-2023
TANIKA LEWIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge.
This case is calendared for trial at the Court's September 18, 2023, St. Paul, Minnesota trial session. On July 28, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. The Court called Ms. Lewis to arrange a conference call with the parties and left a message for her. As of the date of this Order, Ms. Lewis has not returned the Court's call. If Ms. Lewis would like to have a conference call to discuss her case, she may contact the Court at 202-521-0810. In the meantime, we will set the motion for hearing at the call of this case.
We caution Ms. Lewis that, 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). But before taking action on the Commissioner's motion, we will provide Ms. Lewis an opportunity to appear at the scheduled trial session for this case. Accordingly, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution filed July 28, 2023, is set for hearing at the call of the calendar at the trial session of the Court commencing September 18, 2023, at 10:00 a.m., W.E. Burger Federal Building & U.S. Courthouse, 316 North Robert Street Room 444, St. Paul, MN 55101. Failure to appear may result in entry of decision for the Commissioner in the amount set forth in the Commissioner's motion.