Opinion
14595-20L
11-22-2021
Albert Kenneth Chip Martin Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Juan F. Vasquez Judge.
On September 14, 2021, respondent filed with the Court a motion for summary judgment.
This case was called from the calendar for the remote trial session of the Court on November 15, 2021, for cases where Los Angeles, California, was listed as the place of trial. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard. Respondent made an oral motion to dismiss for lack of prosecution. Upon due consideration and for reasons more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's above-referenced motion for summary judgment is denied as moot. It is further
ORDERED that respondent's oral motion to dismiss for lack of prosecution is granted. It is further
ORDERED and DECIDED that the notice of determination concerning a collection action, dated November 12, 2020, upon which this case is based is sustained.