Opinion
36387-21
01-18-2023
GARY R. CLARKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
RONALD L. BUCH JUDGE
This case is calendared for trial at the Court's January 30, 2023, Miami, Florida trial session. On January 9, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. On January 11, 2023, the Court attempted to arrange a conference call with the parties to discuss the motion and left a message for Mr. Clarke to call the Court. As of this date, the Court has not heard from Mr. Clarke. Mr. Clarke 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. 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). Before taking action on the Commissioner's motion, we will provide Mr. Clarke 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 January 9, 2023, is set for hearing at the call of the calendar at the trial session of the Court commencing January 30, 2023, at 10:00 a.m., Claude Pepper Federal Building, 51 S.W. 1st Avenue, Room 1524, Miami, FL 33130. Mr. Clarke is cautioned that failure to appear may result in entry of decision for the Commissioner in the amount set forth in the notice of deficiency.
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