Opinion
1297-21S
01-25-2022
Eric J. Livingston & Margaret A. Kobel Livingston Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge
Giving due regard to the representations contained in respondent's Motion to Dismiss for Failure to Properly Prosecute, filed January 20, 2022, it is
ORDERED that respondent's motion is set for hearing when the case is called from the calendar at the time, date and place shown in the Notice Setting Case for Trial, served September 30, 2021.
Petitioners are advised that the failure to participate in the hearing could result in the entry of decision as requested in respondent's motion.