Opinion
8987-21S
01-11-2022
Emmanuel Frias Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge.
Giving due regard to the representations contained in respondent's motion to dismiss for lack of prosecution, filed January 10, 2022, it is
ORDERED that respondent's motion is set for hearing when the case is called from the calendar pursuant to the arrangements shown in the Notice Setting Case for Trial, served September 15, 2021, and the Notice of Change to Remote Proceeding, served January 11, 2022.
Petitioner is advised that the failure to participate in the hearing could result in the entry of decision as requested in respondent's motion.