Opinion
2181-22
02-17-2023
DAVID FERRERI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge
This case is calendared for trial at the Court's March 13, 2023, Detroit, Michigan trial session. On February 15, 2023, the Commissioner filed a Motion to Dismiss for Failure to Properly Prosecute. 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). Before taking action on the Commissioner's motion, we will provide Mr. Ferreri 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 February 15, 2023, is set for hearing at the call of the calendar at the trial session of the Court commencing March 13, 2023, at 10:00 a.m., Courtroom 1069, Levin U.S. Courthouse, 231 W. Lafayette Blvd., Detroit, Michigan 48226. Mr. Ferreri 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.