Opinion
14048-22SL
11-14-2023
MIMI A. FINCHAM & ROBERT A. FINCHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos, Special Trial Judge.
By Notice served June 26, 2023, this case was calendared for trial on the Court's Baltimore trial calendar which commenced on November 6, 2023. On September 12, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. On October 12, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. In his motion, respondent advises among other things, that petitioner Mimi A. Fincham has passed away and that petitioner Robert A. Fincham has indicated that he does not wish to pursue this case further. By order served October 17, 2023, the Court set the Motion to Dismiss for Lack of Jurisdiction for hearing on November 6, 2023, in Baltimore, Maryland. The Notice of Trial and Standing Pretrial Order issued in this case make clear that failure to communicate and failure to appear may result in dismissal.
When this case was called from the calendar on November 6, 2023, at the Trial Session of the Court in Baltimore, Maryland, there was no appearance by or on behalf of petitioner. Respondent's counsel appeared and was heard on the both motions, during which respondent's counsel advised that petitioner Robert A. Fincham did not intend to appear and did not object to the granting of the motion as he wishes to re-apply for collection alternatives.
Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed September 12, 2023, is denied. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed October 12, 2023, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that respondent may proceed with the collection action as determined in the Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330 of the Internal Revenue Code, dated May 25, 2022, upon which this case is based.