Opinion
5260-20L
06-28-2021
Robert K. Massey Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Joseph Robert Goeke Judge
This case was called from the calendar on the Court's Jackson, Mississippi Trial Session, conducted remotely on May 24, 2021. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and orally moved the Court to dismiss this case for lack of prosecution. By Order to Show Cause served May 26, 2021, the undersigned retained jurisdiction of this case and directed petitioner on or before June 23, 2021, to show cause in writing why respondent's oral motion to dismiss for lack of prosecution should not be granted and a decision entered in this case sustaining the determinations as set forth in the Notice of Determination Concerning Collection Actions Under I.R.C. Sections 6320 or 6330 of the Internal Revenue Code, dated February 13, 2020. As of the date of this Order of Dismissal and Decision, no response to the Court's Order to Show Cause has been received by or on behalf of the petitioner. Upon due consideration of the foregoing, and for cause more fully appearing in the transcript of the above-referenced remote proceeding, it is
ORDERED that respondent's Motion to Remand, filed February 19, 2021, is denied. It is further
ORDERED that respondent's oral motion to dismiss for lack of prosecution is granted and this case is dismissed for lack of prosecution. It is further
ORDERED that the Court's Order to Show Cause, served May 26, 2021, is hereby made absolute. It is further
ORDERED and DECIDED that the determinations as set forth in the Notice of Determination Concerning Collection Actions Under I.R.C. Sections 6320 or 6330 of the Internal Revenue Code, dated February 13, 2020, are sustained.