Opinion
11070-21
10-12-2022
CALVIN C. TAM & ZHUNQIAO WU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel Judge.
This case is scheduled for trial at the session of the Court scheduled to begin on October 31, 2022, in Philadelphia, Pennsylvania.
On October 7, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. In the motion, respondent states among other things, that petitioners have been nonresponsive to his communication attempts to resolve this case. Respondent asks the Court to dismiss this case and find in its order that there is a $4,054 deficiency in income tax due from petitioners for the taxable year 2018. The motion further represents that the $4,054 deficiency amount is less than that set forth in the notice of deficiency due to concessions by respondent. Upon due consideration of respondent's motion and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is set for hearing at the calendar call of the aforementioned session of the Court, at 10:00 AM (ET). Petitioners are advised that failure to appear at the hearing on October 31, 2022, may result in the Court granting respondent's motion and entering an order and decision that is consistent with respondent's motion.
This Order constitutes official notice to the parties.