Opinion
8207-20
09-15-2021
Alex Steven Whitaker Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Ronald L. Buch Judge
This case is calendared for trial at the Court's October 4, 2021, Detroit, Michigan remote trial session. On September 13, 2021, the Commissioner filed a Motion to Dismiss for Failure to Properly Prosecute. In his motion, the Commissioner recites that he has attempted to communicate with Mr. Whitaker. Describing one phone call, the Commissioner writes: "Upon introducing myself as respondent's counsel and explaining the purpose of my call, petitioner hung up the phone." On September 14, 2021, after reviewing the Commissioner's motion, the Court contacted Mr. Whitaker at the telephone number listed on the petition. After the Court identified itself, the person answering the phone hung up. The Court called Mr. Whitaker back and left a voice message requesting him to call the Court. The Court has not received a call back.
We will offer Mr. Whitaker the opportunity to respond to the Commissioner's motion in writing. If the Court grants the Commissioner's Motion to Dismiss for Failure to Properly Prosecute, 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. sec. 7459(d). Accordingly, it is
ORDERED that Mr. Whitaker shall file a response to the Commissioner's Motion to Dismiss for Failure to Properly Prosecute by September 24, 2021. It is further
ORDERED that the Commissioner's Motion to Dismiss for Failure to Properly Prosecute filed September 13, 2021, is set for hearing at the call of the calendar at the October 4, 2021, Detroit, Michigan remote trial session. Petitioner is advised that failure to appear at the remote hearing on October 4, 2021, may result in the Court granting the Commissioner's motion and entering an order and decision against petitioner.
The parties shall refer to the Notice Setting Case for Trial for the Zoomgov Meeting ID and Passcode.
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