Opinion
3587-20SL
01-12-2023
METROPOLITAN CLEANERS INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
LEWIS R. CARLUZZO CHIEF SPECIAL TRIAL JUDGE
This I.R.C. section 6330(d) case is before the Court on (1) respondent's motion to dismiss for failure properly to prosecute, filed January 11, 2023, when the case was recalled from the calendar for trial in New York, New York, and there was no appearance by or on behalf of petitioner, and (2) petitioner's motion for extension of time, also filed January 11, 2023, that will be treated as petitioner's motion for continuance.
Premises considered, it is
ORDERED that petitioner's motion for extension of time is recharacterized as petitioner's motion for continuance. It is further
ORDERED that both motions are taken under advisement. It is further
ORDERED that on or before February 10, 2023, petitioner show cause in writing why respondent's motion should not be granted.