Opinion
16632-21S
03-10-2022
Ethan L. Yoo Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Ronald L. Buch Judge
This case is calendared for trial at the Court's March 28, 2022, San Antonio, Texas trial session. On March 7, 2022, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. On March 10, 2022, the Court attempted to arrange a conference call with the parties to discuss the motion but was unable to reach Mr. Yoo. Mr. Yoo 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. Yoo an opportunity to respond. Accordingly, it is
ORDERED that Mr. Yoo shall file a response to the Commissioner's Motion to Dismiss for Lack of Prosecution by March 24, 2022. It is further
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution filed March 7, 2022, is set for hearing at the call of the calendar at the trial session of the Court commencing March 28, 2022, at 10:00 a.m., Courtroom 371, Hipolito F. Garcia Federal Building & Courthouse, 615 E. Houston Street, San Antonio, TX 78206. Mr. Yoo is cautioned that failure to appear may result in entry of decision for the Commissioner in the amount set forth in the notice of deficiency.
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