Opinion
37863-21S
07-17-2023
SAMUEL OLIVER STIELE & KIMBERLY ANN STIELE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge.
This case is calendared for trial at the Court's September 18, 2023, St. Paul, Minnesota trial session. On June 2, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. The Court attemped to arrange a conference call with the parties and left messages for Mr. Stiele; Mrs. Stiele's voicemailbox was full. We will set the motion for hearing at the call of this case.
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. and Mrs. Stiele 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 June 2, 2023, is set for hearing at the call of the calendar at the trial session of the Court commencing September 18, 2023, at 10:00 a.m., W.E. Burger Federal Building & U.S. Courthouse, 316 North Robert Street Room 444, St. Paul, MN 55101. Failure to appear may result in entry of decision for the Commissioner in the amount set forth in the Commissioner's motion.