Opinion
18754-22S
10-03-2023
SCOTT JEFFREY LAAKSON, SR. & DAWN TERESA LAAKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
This case is calendared for trial at the Court's November 27, 2023, Milwaukee, Wisconsin trial session. On September 28, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. On October 2, 2023, the Court telephoned Mr. and Mrs. Laakson to arrange a conference call with the parties, but they did not answer and did not have voicemail available. If Mr. and Mrs. Laakson would like to have a conference call with the Court, they may contact us at 202-521-0810. In the meantime, we will set the motion for hearing at the call of this case.
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). But before taking action on the Commissioner's motion, we will provide Mr. and Mrs. Laakson 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 September 28, 2023, is set for hearing at the call of the calendar at the trial session of the Court commencing November 27, 2023, at 10:00 a.m., Federal Building & U.S. Courthouse, 517 E. Wisconsin Avenue, Room 498, 4th Floor, Milwaukee, WI 53202. Failure to appear may result in entry of decision for the Commissioner in the amount set forth in the Commissioner's motion.