Opinion
13614-22
08-21-2023
LUKE ARRICK CASSELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge
This case is currently calendared on the Court's Cincinnati, Ohio trial session, scheduled to begin September 11, 2023.
On August 15, 2023, the Commissioner filed a first amended motion to dismiss for failure to properly prosecute, asking the Court to find that there is no deficiency and no penalty under I.R.C. § 6662(a) due from petitioner Luke Arrick Cassell for taxable year 2019. The Court will direct Mr. Cassell to file a response to the amended motion and appear at the above-referenced trial session to be heard on the amended motion. Accordingly, it is
ORDERED that, on or before September 1, 2023, Mr. Cassell shall file a response to the first amended motion to dismiss for failure to properly prosecute. It is further
ORDERED that the Commissioner's first amended motion to dismiss for failure to properly prosecute is set for hearing at the calendar call of the Court's Cincinnati, Ohio trial session, scheduled to begin at 10:00 a.m., on September 11, 2023, in Room 305 at U.S. Courthouse, 100 East Fifth Street, Cincinnati, Ohio 45202. If Mr. Cassell fails to file a response to the amended motion or fails to appear at the hearing, the Court is inclined to grant the amended motion and enter a decision in the amounts set forth therein.