Opinion
20252-23S
08-09-2024
BRION KYLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge
This case is calendared for trial at the Court's September 30, 2024, Indianapolis, Indiana trial session. On August 7, 2024, the Commissioner filed a Motion to Dismiss for Failure to Properly Prosecute but was unable to obtain petitioner's views on the motion. On August 8, 2024, the Court attempted to arrange a conference call with the parties to discuss the motion but was unable to reach Mr. Kyle and could not leave a message because his voice mail was not set up. Mr. Kyle may contact the Court at 202-521-0810 to arrange a conference call.
If the Court grants the Commissioner's Motion to Dismiss for Failure to Properly Prosecute, 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). We will provide Mr. Kyle the opportunity to respond to the Commissioner's Motion. Accordingly, it is
ORDERED that Mr. Kyle shall file a response to the Commissioner's Motion to Dismiss for Failure to Properly Prosecute by August 23, 2024.