Opinion
21581-21
09-28-2022
JERRY STERN & CHRISTINE STERN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge.
This case is calendared for trial at the Court's October 17, 2022, San Francisco, California trial session. On September 26, 2022, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. In his motion, the Commissioner alleges that Mrs. Stern is deceased, that the deficiency in issue has been fully paid, and that Mr. Stern does not intend to pursue this case. If the Court grants the Commissioner's Motion to Dismiss for Lack of Prosecution, then this case will be dismissed and a decision will be entered in the amount stated in the notice of deficiency. See I.R.C. § 7459(d). Before taking action on the Commissioner's motion, we will provide an opportunity for petitioner(s) 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 September 26, 2022, is set for hearing at the call of the calendar at the trial session of the Court commencing October 17, 2022, at 10:00 a.m., Burton Federal Building & U.S. Courthouse, 450 Golden Gate Avenue, Room 2-1408, San Francisco, California 94102.