Opinion
7519-22
05-24-2023
ELIZABETH SANDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared on the Court's San Diego, California trial session, scheduled to begin June 20, 2023.
On May 22, 2023, the Commissioner filed a motion to dismiss for lack of prosecution requesting that the Court dismiss this case and find that there is a deficiency and penalty under Internal Revenue Code section 6676 due from petitioner Elizabeth Sands as set forth therein for tax year 2020. We will direct Ms. Sands to file a response to the motion. Accordingly, it is
ORDERED that, on or before June 5, 2023, Ms. Sands shall file a response to the motion to dismiss for lack of prosecution. If Ms. Sands fail to file a response, the Court may grant the motion to dismiss for lack of prosecution and enter a decision against her (absent further Court action).