Opinion
15661-18
04-05-2023
BENSON DEVELOPMENT CO., LLC, VERN W. BENSON, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition commencing the above-docketed deficiency matter for the taxable years 2014 and 2015 was filed on August 13, 2018. The case is presently before the Court on respondent's Motion to Dismiss for Failure to Properly Prosecute, filed March 21, 2022. Although petitioner to date has not filed an objection to the motion, review of the record at this juncture shows that this case is not on any trial calendar. As such, the timing raises concerns.
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that the Motion to Dismiss for Failure to Properly Prosecute, filed March 21, 2022, is denied, without prejudice to renew, as appropriate, in the context of a future trial calendar.