Opinion
24666-18L
12-20-2021
S.J. Bashen, Inc Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Patrick J. Urda Judge
On November 6, 2019, the Commissioner filed a motion for summary judgment. The Court issued an Order directing petitioner S.J. Bashen, Inc. to file a response to the motion by December 16, 2019. There was no response filed by petitioner.
On February 24, 2020, this collection due process (CDP) case was called from the calendar at the Court's Houston, Texas trial session. Both parties appeared and the Court gave petitioner an extension to file its response to the motion for summary judgment. Again, the deadline passed and no response was filed. On January 25, 2021, the Court ordered petitioner to file a response explaining why this case should not be dismissed for lack of prosecution. Again, no response was filed.
On June 11, 2021, the Court had a conference call with the parties during which petitioner indicated that it planned on filing a motion to dismiss. On July 19, 2021, the petitioner filed a motion to dismiss. The motion states that the Commissioner does not object. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a CDP case may be dismissed upon motion by the petitioner. We will grant petitioner's motion. Accordingly, it is
ORDERED that the Commissioner's motion for summary judgment, filed November 6, 2019, is denied as moot. It is further
ORDERED that petitioner's motion to dismiss, filed July 19, 2021, is granted, and this case is dismissed.