Opinion
11337-19L
02-07-2023
HAROLD M. BEHN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Elizabeth A. Copeland Judge
This case is calendared for trial at the Trial Session of the Court scheduled to commence on February 27, 2023, at the Edward R. Roybal Center and Federal Building located at 255 E. Temple Street in Los Angeles, California 90012, Room 1167, 1174, 11th Floor.
On January 20, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution, asking the Court to enter a decision determining that the determinations set forth in the Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330 issued to petitioner on June 4, 2019, as supplemented by the Supplemental Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330 issued to petitioner on June 22, 2022, be sustained in full.
What this means is that the Internal Revenue Service (IRS) Counsel (also referred to as Respondent in this Order) is asking the Court to dismiss Petitioner Harold M. Behn's case and agree with the IRS's supplemental determination that he be placed in "currently not collectible" status and that the levy is not appropriate at this time and will not be pursued. IRS Counsel filed the motion because Petitioner Harold M. Behn, has been unresponsive to IRS Counsel's attempts to contact him since December 2022, and had previously been unresponsive between December 2020 and July 2022. IRS Counsel's motion is effectively giving Mr. Behn all the relief he requested because the IRS is agreeing not to levy and not to try and collect at this time. If Mr. Behn's financial condition improves in the future, the IRS will be required to pursue a NEW levy action and so notify Mr. Behn.
Upon due consideration, and for cause, it is
ORDERED that, on or before February 20, 2023, petitioner shall show cause in writing as to why respondent's Motion to Dismiss for Lack of Prosecution should not be granted. Petitioner should mail a copy of the written response to respondent's counsel (Vincent A. Gonzalez c/o Internal Revenue Service, 24000 Avila Road, Suite 4404, Mail Stop 8800, Laguna Niguel, California 92677) and file the original with the United States Tax Court at 400 Second Street N.W., Washington, DC, 20217. Failure to respond may be deemed consent to the relief sought in respondent's Motion. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed with the Court on January 20, 2023, is set for hearing at the calendar call on February 27, 2023, at 10:00 a.m. PT, during the Court's Los Angeles, California Trial Session. Petitioner is advised that failure to comply with the terms of this Order or failure to appear at the hearing on February 27, 2023, may result in the Court granting respondent's motion and entering the order and decision described above.