Opinion
24734-18
01-14-2022
Kevin B. Cheam & Julie Lim Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Ronald L. Buch Judge
This case is calendared for trial at the Court's February 14, 2022, San Francisco, California trial session. On January 11, 2022, the Commissioner filed a Motion to Dismiss for Failure to Properly Prosecute. The Court attempted to set up a conference call with the parties to discuss the motion but was unable to reach petitioners. Petitioners may contact the Court at 202-521-0810 to arrange a conference call. If the Court grants the Commissioner's Motion to Dismiss for Failure to Properly Prosecute, then this case will be dismissed. A dismissal is treated as a determination that the adjustments contained in the Commissioner's notice of deficiency are correct. I.R.C. sec. 7459(d). Before taking an action on the Commissioner's motion, we will provide petitioners an opportunity to respond. Accordingly, it is
ORDERED that petitioners shall file a response to the Commissioner's Motion to Dismiss for Failure to Properly Prosecute by January 28, 2022. It is further
ORDERED that the Commissioner's Motion to Dismiss for Failure to Properly Prosecute filed January 11, 2022, is set for hearing at the call of the calendar at the February 14, 2022, San Francisco, California trial session. If petitioners fails to appear at the hearing on February 14, 2022, the Court may grant the Commissioner's motion and enter an order and decision against them.