Opinion
11337-19L
02-28-2023
HAROLD M. BEHN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
ELIZABETH A. COPELAND, JUDGE.
This case was called from the calendar at the February 27, 2023, Trial Session of the Court in Los Angeles, California wherein respondent appeared and was heard; Mr. Harold M. Behn did not appear. Respondent filed with the Court a written Motion to Dismiss for Lack of Prosecution dated January 20, 2023, requesting that a decision be entered in this case in accordance with the Notice of Determination dated June 4, 2019, as supplemented by the Supplemental Notice of Determination Concerning Collection Action(s) issued to petitioner on June 22, 2022. The supplemental determination was that the levy action should not proceed, and that Mr. Behn should be put into "currently not collectable" status. What that means is that the Internal Revenue Service will not attempt collection against Mr. Behn unless his financial status changes in the future such that he could afford to pay whatever amounts of taxes, penalties and interest were due (for which the collection statute of limitations had not run).
On February 7, 2023, the Court issued an Order to Show Cause requiring Harold M. Behn, to respond to the Court by February 20, 2023, as to why this case should not be dismissed for lack of prosecution. There has been no response from Mr. Behn to date. After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed with the Court on January 20, 2023, is granted. It is further
ORDERED that the Court's Order to Show Cause, issued February 7, 2023, is hereby made absolute. It is further
ORDERED AND DECIDED 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, are sustained in full and no levy will be pursued now or in the future unless, for good cause, a new notice of intent to levy is issued.