Opinion
18549-22SL
11-09-2023
CRYSTAL JOY WRIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos Special Trial Judge.
By Notice served June 26, 2023, this case was calendared for trial on the Court's Baltimore trial calendar which commenced on November 6, 2023. On September 7, 2023, respondent filed a Motion for Summary Judgement. On September 29, 2023, respondent filed a Motion for Continuance. By order served October 4, 2023, the Court directed petitioner to file a response to respondent's Motion for Summary Judgement on or before October 20, 2023. Petitioner did not respond. The Notice of Trial and Standing Pretrial Order issued in this case make clear that a parties failure to communicate and failure to appear may result in dismissal.
When this case was called from the calendar on November 6, 2023, at the Trial Session of the Court in Baltimore, Maryland, there was no appearance by or on behalf of petitioner. Respondent's counsel appeared and was heard on both motions, during which respondent's counsel advised that petitioner has been non-responsive and made an Oral Motion to Dismiss for Lack of Prosecution.
Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion for Summary Judgment, filed September 7, 2023, is denied as moot. It is further
ORDERED that respondent's Motion for Continuance is denied. It is further
ORDERED that respondent's Oral Motion to Dismiss for Lack of Prosecution, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that respondent may proceed with the collection action as determined in the Notice of Determination Concerning Collection Action(s) under Section 6320 and /or 6330 of the Internal Revenue Code, dated July 5, 2022, upon which this case is based.