Opinion
5944-21L
03-20-2023
CHRISTOPHER W. TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy Special Trial Judge
On February 14, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. In the motion, respondent stated that Mr. Taylor has been nonresponsive to his communication attempts to resolve this case. On February 16, 2023, the Court issued an order seeking Mr. Taylor's response or objection to respondent's motion. The Court has not received a response or an objection from Mr. Taylor.
Upon due consideration of respondent's motion and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed February 14, 2023, is hereby granted and this case is dismissed. It is further
ORDERED AND DECIDED that respondent's determination as set forth in the Supplemental Notice of Determination Concerning IRS Collection Actions under Internal Revenue Code Sections 6320 or 6330 issued December 13, 2022, is sustained in full.