Opinion
13392-20S
09-02-2022
JUSTIN BRAMSTEDT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
This case is calendared for trial at the Court's September 19, 2022, San Diego, California trial session. On August 25, 2022, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. On August 26, 2022, the Court attempted to arrange a conference call with the parties to discuss the motion and left a message for Mr. Bramstedt to call the Court. As of this date, the Court has not heard from Mr. Bramstedt. Mr. Bramstedt may contact the Court at 202-521-0810 to arrange a conference call.
If the Court grants the Commissioner's Motion to Dismiss for Lack of Prosecution, then this case will be dismissed. Generally, 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). Due to concessions by the Commissioner, if the Commissioner's motion is granted, the Court would enter a decision in the reduced amounts set forth in the Commissioner's motion. Before taking action on the Commissioner's motion, we will provide Mr. Bramstedt an opportunity to appear at the scheduled trial session for this case. Accordingly, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution filed August 25, 2022, is set for hearing at the call of the calendar at the trial session of the Court commencing September 19, 2022, at 10:00 a.m., Federal Building, 880 Front Street, Room 4228, San Diego, California, 92101-8828.