Opinion
13269-21S
03-21-2023
MICHAEL HERRMANN & MARY JO ADAMS-HERRMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case was tried on January 23, 2023, during the Court's San Francisco, California trial session. At trial, petitioner Michael Herrmann and counsel for the Commissioner appeared and were heard. Petitioner Mary Jo Adams-Herrmann did not appear.
Before trial began, the Commissioner made an oral motion to dismiss for lack of prosecution as to Ms. Adams-Herrmann. The Court subsequently issued an Order directing Ms. Adams-Herrmann to show cause why she should not be dismissed for lack of prosecution. To date, there has been no response by Ms. Adams-Herrmann. Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause served January 30, 2023, is hereby made absolute. It is further
ORDERED that the Commissioner's oral motion to dismiss for lack of prosecution as to Mary Jo Adams Herrmann is granted, and a decision will be entered as to both petitioners in due course.