Gonzalez v. Comm'r of Internal Revenue

Full title: GIOVANNI GONZALEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Nov 5, 2024

No. 19245-23S (U.S.T.C. Nov. 5, 2024)

Opinion

19245-23S

11-05-2024

GIOVANNI GONZALEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Peter J. Panuthos, Special Trial Judge

ORDER

Peter J. Panuthos, Special Trial Judge

This case was calendared for trial at the Court's October 28, 2024, New York City, New York, trial session. On September 12, 2024, counsel for petitioner, Juan C. Beritan, filed a Motion to Withdraw as Counsel. On October 3, 2024, Mr. Beritan supplemented his Motion to Withdraw. By Order served October 10, 2024, the Court directed petitioner to file a response to Mr. Beritan's Motion to Withdraw, as supplemented. To date, no such filing by petitioner has been received by the Court.

When this case was called from the calendar on October 28, 2024, there was no appearance by petitioner. Counsel for the parties appeared and were heard. Counsel for respondent moved the Court to dismiss the case for lack of prosecution, citing petitioner's failure to communicate with Mr. Beritan and respondent. On October 28, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution, with a Certificate of Service showing service on petitioner at petitioner's current address of record.

Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that the Motion to Withdraw as Counsel, filed September 12, 2024, as supplemented, is granted, and Juan C. Beritan is deemed withdrawn as counsel for petitioner in this case. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed October 28, 2024, is taken under advisement. It is further

ORDERED that the Clerk of the Court shall serve a copy of respondent's Motion to Dismiss for Lack of Prosecution, filed October 28, 2024, together with this Order, on petitioner at petitioner's current address of record. It is further

ORDERED that petitioner shall, on or before November 27, 2024, file a response to respondent's Motion to Dismiss for Lack of Prosecution, filed October 28, 2024. If petitioner objects to respondent's Motion, any objection filed shall state with specificity the reason(s) for the objection. It is further

ORDERED that jurisdiction is retained by the undersigned.