Opinion
27383-22L
09-14-2023
FELIPE DE JESUS VELA, 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 properly to prosecute, filed August 21, 2023. Respondent's motion was called for hearing on September 11, 2023, in Atlanta, Georgia. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioner.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion is granted, and this case is dismissed on the stated ground. It is further
ORDERED and DECIDED that respondent may proceed with collection as proposed in the notice of determination date June 22, 2022, a copy of which is attached to the petition.