Opinion
21321-19
05-18-2023
DWAYNE TYRONE MOORE & KECIA ROBINSON-MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The petition to commence this case involving tax years 2012, 2015, 2016 and 2017 was filed on December 2, 2019. The case is presently before the Court on respondent's Motion to Dismiss for Failure to Properly Prosecute, filed April 26, 2021. Although petitioners have not filed an objection to the motion to date, further review of the record shows that at this juncture this case is not on any trial calendar. As such, the timing raises concerns.
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that the Motion to Dismiss for Failure to Properly Prosecute is denied, without prejudice to renew, as appropriate, in the context of a future trial calendar.