Opinion
2256-23L.
11-13-2023
OLUWOLE CHARLES ADEBUSUYI, 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 October 16, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. The Notice of Trial and Standing Pretrial Order issued in this case make clear that 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 the motion, during which respondent's counsel advised that in an email, petitioner informed respondent's counsel that he wished to dismiss this case and proceed with a new offer in compromise.
Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed October 16, 2023, 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 January 31, 2023, upon which this case is based.