Opinion
20943-22S
06-01-2023
RAYMOND RODARTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge.
This case is calendared for trial at the Court's June 20, 2023, Salt Lake City, Utah trial session. On May 25, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. On May 30, 2023, the Court attempted to arrange a conference call with the parties to discuss the motion but was unable to contact Mr. Rodarte as the phone number in the Court's file was not in service. If Mr. Rodarte would like a conference call, he may contact the Court at 202-521-0810 to arrange a call.
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). Before taking action on the Commissioner's motion, we will provide Mr. Rodarte 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 May 25, 2023, is set for hearing at the call of the calendar at the trial session of the Court commencing June 20, 2023, at 10:00 a.m., Orrin G. Hatch U.S. Courthouse, 351 S West Temple Street, Courtroom 8.100, Salt Lake City, UT 84138. Mr. Rodarte is cautioned that failure to appear may result in entry of decision for the Commissioner in the amount set forth in the notice of deficiency.