Opinion
11262-23L
09-17-2024
MICHAEL K. HALPERN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
This collection due process (CDP) case is currently calendared for trial during the Court's September 30, 2024, Portland, Oregon, trial session. On July 29, 2024, respondent filed a Motion for Summary Judgment (Doc. 12). By Order served August 2, 2024, petitioner was directed to file on or before September 3, 2024, a response to respondent's Motion. The Order further directed respondent to file on or before September 13, 2024, a reply to petitioner's response or, if petitioner failed to file a response, a status report.
On September 13, 2024, respondent filed a Status Report (Doc. 15).
Upon due consideration, it is hereby
ORDERED that respondent's Motion for Summary Judgment filed July 29, 2024, is set for hearing at the Court's Portland, Oregon, trial session scheduled to commence on September 30, 2024, at 10:00 a.m. at the U.S. District Court, Mark O. Hatfield U.S. Courthouse, 1000 SW Third Avenue, Portland, Oregon, 97204.
Petitioner is advised that failure to appear at the hearing on September 30, 2024, may result in the Court granting respondent's Motion and entering an order and decision against petitioner.