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Partida v. Comm'r of Internal Revenue

United States Tax Court
Sep 1, 2023
No. 19586-22S (U.S.T.C. Sep. 1, 2023)

Opinion

19586-22S

09-01-2023

LUIS PARTIDA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Ronald L. Buch Judge

This case is calendared for trial at the Court's September 25, 2023, Los Angeles, California trial session. On August 29, 2023, the Commissioner filed a Motion to Dismiss for Failure to Properly Prosecute. The Court left a message for Mr. Partida in an attempt to arrange a conference call with the parties; Mr. Partida did not return the Court's call. If Mr. Partida would like to have a conference call with the Court, he 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 Failure to Properly Prosecute, 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 Mr. Partida an opportunity to appear at the scheduled trial session for this case. Accordingly, it is

ORDERED that the Commissioner's Motion to Dismiss for Failure to Properly Prosecute filed August 29, 2023, is set for hearing at the call of the calendar at the trial session of the Court commencing September 25, 2023, at 10:00 a.m., Edward R. Roybal Center & Fed. Bldg., 255 E. Temple Street, Room 1167, Los Angeles, California 90012. Failure to appear may result in entry of decision for the Commissioner in the amount set forth in the Commissioner's motion.


Summaries of

Partida v. Comm'r of Internal Revenue

United States Tax Court
Sep 1, 2023
No. 19586-22S (U.S.T.C. Sep. 1, 2023)
Case details for

Partida v. Comm'r of Internal Revenue

Case Details

Full title:LUIS PARTIDA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Sep 1, 2023

Citations

No. 19586-22S (U.S.T.C. Sep. 1, 2023)