Opinion
10243-23S
05-23-2024
WEI LIN SONG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
On April 24, 2024, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. On April 25, 2024, the Court served an Order upon the parties requesting Mr. Song file an objection, if any, to the Commissioner's Motion on or before May 9, 2024. To-date, Mr. Song has not filed an objection or responded to the Court's numerous attempts to schedule a conference call to discuss the motion.
This case was called from the calendar for the trial session of the Court on May 20, 2024, for cases where Los Angeles, California, was listed as the place of trial. Mr. Song and counsel for the Commissioner appeared and were heard. The parties requested an opportunity to meet to discuss the issues raised in the notice of deficiency. This case was then recalled on May 20, 2024. There was neither appearance by or on behalf of Mr. Song. Counsel for the Commissioner appeared and was heard. Counsel for the Commissioner stated that the parties reached a basis for settlement and have filed a proposed stipulated decision for the Court's consideration.
Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution, filed April 24, 2024, is denied as moot. It is further
ORDERED that the Court will enter the decision in due course.