Opinion
3691-23
04-17-2024
KAMI RAE DODD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge.
This case is calendared for trial at the Court's May 6, 2024, Seattle, Washington trial session. On April 12, 2024, the Commissioner filed a Motion to Dismiss for Failure to Properly Prosecute. On April 15, 2024, the Court left a message for Ms. Dodd in an attempt to arrange a conference call with the parties; as of the date of this Order, she has not returned the Court's call. If Ms. Dodd would like to participate in a conference call, she may contact the Court at 202-521-0810.
In the meantime, we will set the motion for hearing at the call of this case. 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). But before taking action on the Commissioner's motion, we will provide Ms. Dodd an opportunity to appear at the scheduled trial session for this case. Accordingly, it is
ORDERED that the Commissioner's Motion to Dismiss for Failure to Properly Prosecute filed April 12, 2024, is set for hearing at the call of the calendar at the trial session of the Court commencing May 6, 2024, at 10:00 a.m., Nakamura U.S. Courthouse, 1010 5th Ave., Room 4, 3rd Floor, Seattle, WA 98104. Failure to appear may result in entry of decision for the Commissioner in the amount set forth in the Commissioner's motion.