Opinion
12652-20
09-15-2021
Angelique M. Rentola Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Ronald L. Buch Judge
This case is calendared for trial at the Court's October 4, 2021, Detroit, Michigan remote trial session. On September 13, 2021, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. The Court attempted to set up a conference call with the parties to discuss the motion, but there was no phone number in the record for Ms. Rentola. Ms. Rentola may contact the Court at 202-521-0810 to arrange a conference call. In the meantime, we will order Ms. Rentola to respond to the Commissioner's motion in writing.
We note that if Ms. Rentola fails to respond to this order, the Court may grant the Commissioner's motion. 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. sec. 7459(d). But for now, it is
ORDERED that Ms. Rentola shall file a response to the Commissioner's Motion to Dismiss for Lack of Prosecution by September 24, 2021. It is further
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution filed September 13, 2021, is set for hearing at the call of the calendar at the October 4, 2021, Detroit, Michigan remote trial session. We again caution Ms. Rentola that failure to appear at the remote hearing on October 4, 2021, may result in the Court granting the Commissioner's motion and entering an order and decision against her.
The parties shall refer to the Notice Setting Case for Trial for the Zoomgov Meeting ID and Passcode.
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