Opinion
26035-21SL
12-07-2023
MICHAEL A. VERNESE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDEROF DISMISSAL AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
This 6330(d) case is before the Court on respondent's motion to dismiss for lack of prosecution, filed August 11, 2023, and petitioner's motion to dismiss, filed December 2, 2023, both heard on December 4, 2023, in Jacksonville, Florida, during the trial session that began on that date in that city. Counsel respondent appeared, argued in support of respondent's motion and opposed petitioner's motion. There was no appearance by petitioner or his attorney. In his motion respondent requests that the Court dismiss the case and enter decision that allows respondent to proceed with collection as determined in the Notice of Determination dated June 11, 2021, a copy of which is attached to the petition (notice).
Premises considered, for the reasons set forth in respondent's motion, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that petitioner's motion is denied. It is further
ORDERED that respondent's motion is granted, and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that respondent may proceed with collection as determined in the notice.