Opinion
29640-21S
06-01-2023
ZACKARY EBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge
This case is calendared for trial at the Court's June 20, 2023, Salt Lake City, Utah trial session. On May 30, 2023, the Commissioner filed a Motion to Dismiss for Failure to Properly Prosecute. We will set the motion for hearing at the call of this case. The Court will attempt to arrange a conference call with the parties to discuss the motion. Likewise, if Mr. Eby would like a conference call, he may contact the Court at 202- 521-0810 to arrange a 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. § 7459(d). But before taking action on the Commissioner's motion, we will provide Mr. Eby 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 May 30, 2023, is set for hearing at the call of the calendar at the trial session of the Court commencing June 20, 2023, at 10:00 a.m., Orrin G. Hatch U.S. Courthouse, 351 S West Temple Street, Courtroom 8.100, Salt Lake City, UT 84138. Failure to appear may result in entry of decision for the Commissioner in the amount set forth in the Commissioner's motion.