Opinion
31383-21
03-06-2023
BERTHA ADELINA VALENCIA MARTINEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge.
This case is calendared for trial at the Court's March 27, 2023, St. Paul, Minnesota trial session. On March 1, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. On March 3, 2023, the Court attempted to arrange a conference call with the parties to discuss the motion but was unable to contact Ms. Martinez as the phone number listed on the petition was disconnected. Ms. Martinez may contact the Court at 202-521-0810 to arrange a conference call.
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 Ms. Martinez 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 March 1, 2023, is set for hearing at the call of the calendar at the trial session of the Court commencing March 27, 2023, at 10:00 a.m., Courtroom 444, W.E. Burger Federal Building. & U.S. Courthouse, 316 North Robert Street, St. Paul, MN 55101. Ms. Martinez is cautioned that failure to appear may result in entry of decision for the Commissioner in the amount set forth in the notice of deficiency.
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