Opinion
11457-21L
05-04-2022
PAMELA WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
On March 4, 2022, respondent filed a Motion to Dismiss on Ground of Mootness and to strike tax year 2013 (motion to dismiss on ground of mootness). On April 11, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution as to tax year 2014 (motion to dismiss for lack of prosecution). By Orders served April 13 and April 28, 2022, the Court set respondent's motion to dismiss for lack of prosecution and motion to dismiss on ground of mootness for hearing during the Court's May 2, 2022, trial session in San Diego, California.
On April 29, 2022, respondent filed a Motion to Withdraw (motion to withdraw) seeking to withdraw his motion to dismiss on ground of mootness filed March 4, 2022. In respondent's motion to withdraw, respondent represents that he attempted to contact petitioner but has been unable to obtain petitioner's view on the granting of this motion.
This case was called and recalled from the calendar during the Court's May 2, 2022, trial session in San Diego, California. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and filed a Motion to Dismiss for Lack of Prosecution as to tax years 2013 and 2014. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed May 2, 2022, is taken under advisement. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed April 11, 2022, is denied as moot. It is further
ORDERED that respondent's Motion to Withdraw filed April 29, 2022, is granted, and respondent's Motion to Dismiss on Ground of Mootness filed March 4, 2022, is hereby deemed withdrawn.