Opinion
11420-18
12-20-2021
Devonson A. Walker Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Christian N. Weiler Judge
On September 28, 2020, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. This case was called and recalled from the calendar for the remote Trial Session of the Court for Miami, Florida on March 1, 2021. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. The Court entered an Order of Dismissal and Decision in this case on March 3, 2021. On September 27, 2021, petitioner filed a Motion to Vacate. Pursuant to this Court's Order respondent, on November 22, 2021, filed an Objection to petitioner's Motion to Vacate. On or about December 6, 2021, petitioner produced a letter identifying the dates in which petitioner was under doctor's care. On December 8, 2021, the Court held a conference call with the parties to discuss petitioner's Motion to Vacate. Thereafter, on December 10, 2021, respondent file a Notice of No Objection to the Motion to Vacate.
Upon due consideration and for cause, it is
ORDERED that petitioner's Motion to Vacate is granted, and this case is restored to the general docket for further disposition.