Opinion
30812-21S
07-17-2023
CHELSEA OLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge.
This case is calendared for trial at the Court's September 18, 2023, St. Paul, Minnesota trial session. On June 14, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. The Court left messages for Ms. Oland in an attempt to arrange a conference call with the parties; Ms. Oland did not return the Court's calls. If Ms. Oland would like to have a conference call with the Court, she 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 Chelsea Oland 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 June 14, 2023, is set for hearing at the call of the calendar at the trial session of the Court commencing September 18, 2023, at 10:00 a.m., W.E. Burger Federal Building & U.S. Courthouse, 316 North Robert Street Room 444, St. Paul, MN 55101. Failure to appear may result in entry of decision for the Commissioner in the amount set forth in the Commissioner's motion.