Opinion
10712-21S
03-15-2022
Lincoya Brown-Hill Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Ronald L. Buch, Judge.
This case is calendared for trial at the Court's March 28, 2022, San Antonio, Texas trial session. On March 2, 2022, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. On March 10, 2022, the Court attempted to arrange a conference call with the parties to discuss the motion and left a message for petitioner to call the Court. As of this date, the Court has not heard from petitioner. Petitioner may contact the Court at 202-521-0810 to arrange a conference call.
If the Court grants the Commissioner's Motion to Dismiss for Lack of Prosecution, then this case will be dismissed. A dismissal is treated as a determination that the adjustments contained in the Commissioner's notice of deficiency are correct. I.R.C. § 7459(d). Before taking action on the Commissioner's motion, we will provide petitioner an opportunity to appear at the scheduled trial session for this case. Accordingly, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution filed March 2, 2022, is set for hearing at the call of the calendar at the trial session of the Court commencing March 28, 2022, at 10:00 a.m., Courtroom 371, Hipolito F. Garcia Federal Building & Courthouse, 615 E. Houston Street, San Antonio, TX 78206. Petitioner is cautioned that failure to appear may result in entry of decision for the Commissioner in the amount set forth in the notice of deficiency.
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