Opinion
18470-21S
09-13-2022
MICHAEL W. WAGNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge
This case for the redetermination of a deficiency is before the Court on respondent's oral motion to dismiss for lack of prosecution made on September 12, 2022, when the case was called from the calendar for trial on that date and there was no appearance by or on behalf of petitioner.
For the reasons set forth in the transcript of the proceedings, it is
ORDERED that respondent's oral motion is denied, without prejudice. It is further
ORDERED that on the Court's motion, this case is continued generally.