Opinion
5002-23
09-13-2024
SAMUEL K. ARAYA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
This case was called from the calendar at the trial session of the Court at Seattle, Washington, on May 6, 2024, at which time the Commissioner's oral motion for continuance was granted, this case was continued and jurisdiction retained. On September 12, 2024, the Commissioner filed a status report informing the Court that Mr. Araya has been unresponsive to attempts at communication. The status report further indicates the Commissioner intends to file a Motion to Dismiss for Failure to Properly Prosecute if petitioner fails to provide additional documents within 60 days. However, a Motion to Dismiss for Failure to Properly Prosecute, filed April 15, 2024, is pending before the Court. If the Court grants the Commissioner's Motion to Dismiss for Failure to Properly Prosecute, then this case will be dismissed. A dismissal is treated as a determination that the adjustments contained in the Commissioner's notice of deficiency are correct. I.R.C. § 7459(d).
Before taking action on the Commissioner's motion, we will provide Mr. Araya an opportunity to respond. If the Court receives a stipulated decision from the parties, it will enter the decision and deny the pending Motion as moot. Or Mr. Araya can file a response to the Commissioner's pending Motion, and the Court will consider that response when deciding the Motion. If Mr. Araya does not respond, the Court will likely grant the Commissioner's pending Motion and enter decision in the Commissioner's favor. To allow plenty of time, it is
ORDERED that Mr. Araya shall file a response to the Commissioner's Motion to Dismiss for Failure to Properly Prosecute by November 27, 2024.