Opinion
35343-21
02-08-2023
TONY L. SPEAKER & JULIE G. SPEAKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
This case is calendared for trial at the Court's March 13, 2023, Detroit, Michigan trial session. On February 1, 2023, the Commissioner filed a Motion to Dismiss for Failure to Properly Prosecute. On February 3, 2023, the Court attempted to arrange a conference call with the parties to discuss the motion and left separate messages for Mr. and Mrs. Speaker to call the Court. As of this date, the Court has not heard from them. They may contact the Court at 202-521-0810 to arrange a conference call.
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). Before taking action on the Commissioner's motion, we will provide the Speakers 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 February 1, 2023, is set for hearing at the call of the calendar at the trial session of the Court commencing March 13, 2023, at 10:00 a.m., Courtroom 1069, Levin U.S. Courthouse, 231 W. LaFayette Blvd., Detroit, Michigan 48226. We caution the Speakers that failure to appear may result in entry of decision for the Commissioner in the amount set forth in the notice of deficiency.