Opinion
14465-20
04-07-2022
JOSEPH A. DELGADO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
This case is calendared for trial at the Court's April 18, 2022, Dallas, Texas trial session. On March 25, 2022, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. On March 30, 2022, and April 5, 2022, the Court attempted to arrange a conference call with the parties to discuss the motion and left messages for Mr. Delgado to call the Court. As of this date, the Court has not heard from Mr. Delgado. Mr. Delgado 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. Delgado 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 March 25, 2022, is set for hearing at the call of the calendar at the April 18, 2022, Dallas, Texas trial session. If Mr. Delgado fails to appear at the hearing on April 18, 2022, the Court may grant the Commissioner's motion and enter an order and decision against him.
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