Concepcion v. Comm'r of Internal Revenue

Full title: ROMEO A. CONCEPCION & MIRIAM J. CONCEPCION, Petitioner v. COMMISSIONER OF…

Court: United States Tax Court

Date published: Oct 3, 2023

No. 11672-22S (U.S.T.C. Oct. 3, 2023)

Opinion

11672-22S

10-03-2023

ROMEO A. CONCEPCION & MIRIAM J. CONCEPCION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

PETER J. PANUTHOS SPECIAL TRIAL JUDGE

ORDER

PETER J. PANUTHOS SPECIAL TRIAL JUDGE

By notice dated May 24, 2023, this case is calendared for trial on the Court's October 23, 2023, San Diego, California trial calendar. On September 29, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. The Court will provide petitioners an opportunity to respond.

If petitioners fail to respond to this order and fails to appear at the calendar call on October 23, 2023, the Court will be inclined to grant respondent's Motion to Dismiss for Failure to Properly Prosecute. A dismissal of this matter may result in the full deficiency being assessed against petitioners.

Premise considered, it is

ORDERED that petitioners shall, on or before October 20, 2023, file a response to respondent's Motion to Dismiss for Failure to Properly Prosecute, filed September 29, 2023. If petitioners object to respondent's motion, any objection filed shall state with specificity the reason(s) for the objection.