Opinion
9989-21S
12-04-2023
JOHN A. CATANIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos, Special Trial Judge
By notice served June 26, 2023, this case was set for trial at the Court's Baltimore, Maryland Trial Session commencing November 6, 2023. On October 16, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. Respondent indicated that petitioner objected to the motion. By Order dated October 18, 2023, respondent's Motion to Dismiss for Lack of Prosecution was set for hearing on November 6, 2023 at the Court's Baltimore, Maryland Trial Session. In the Order, the Court advised petitioner that failure to appear could result in dismissal of the case. Petitioner did not appear at the trial session. Respondent appeared and was heard.
On October 24, 2023, petitioner mailed a letter to the Court advising as to the status of the case. Petitioner appears to indicate that he wants to concede the case. Petitioner also indicates that he does not wish to go to trial.
The Court will direct petitioner to respond to respondent's Motion to Dismiss for Lack of Prosecution. If petitioner seeks to continue this case, the case will be set for trial at a future date. If petitioner prefers a remote trial he should so indicate. If petitioner fails to respond, the Court will be inclined to grant respondent's motion and dismiss this case against petitioner. A dismissal will result in the full deficiency for tax year 2017 being assessed against petitioner.
Premises considered, it is hereby
ORDERED that, on or before December 29, 2023, petitioner shall file a response to respondent's Motion to Dismiss for Lack of Prosecution filed October 16, 2023. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed October 16, 2023, is taken under advisement.