Opinion
27674-22S
01-31-2024
DEYWIS G. AGUILAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
On December 7, 2023, the Commissioner filed a Motion to Dismiss for Failure to Properly Prosecute. The Commissioner asks this Court to dismiss this case and enter a decision against Mr. Aguilar for taxable year 2019, which is not the taxable year referenced in the Petition or Notice of Deficiency, dated September 19, 2022, which was attached to the Petition.
Upon due consideration of the foregoing, and for cause, it is
ORDERED that, on or before 12 Noon (Eastern Time) Friday, February 2, 2024, the Commissioner shall file an appropriate supplement to his Motion to Dismiss for Failure to Properly Prosecute, filed December 7, 2023. It is further
ORDERED that the Commissioner's Motion is set for hearing at the calendar call of the Court's February 5, 2024, New York City, New York trial session beginning at 10:00 AM (Eastern Time). The hearing will take place at the Alexander Hamilton U.S. Custom House, 1 Bowling Green, Courtroom 610, 6th Floor, New York, New York 10004.
Mr. Aguilar may refer to the Standing Pretrial Order for Small Tax Cases, served September 28, 2023, for additional details.
This Order constitutes official notice of the same to the parties herein.