Opinion
124-20
10-18-2021
ORDER
Elizabeth A. Copeland Judge
This case is calendared for trial at the remote Trial Session scheduled to commence on November 1, 2021, for cases where Houston, Texas is designated as the place of trial. Because this trial session is being conducted remotely via a www.Zoomgov.com platform accessible on the internet, the place of trial is for administrative purposes only.
On October 12, 2021, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute which requests the Court dismiss this case and find in its order that petitioner is not entitled to relief from joint and several liability under I.R.C. § 6015(f) for the tax years 2013, 2014, and 2015, as set forth in the notice of determination dated November 1, 2019.
After due consideration, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed October 12, 2021, is set for remote (Zoomgov.com) hearing at calendar call on November 1, 2021, at 10:00 a.m. CT (11:00 a.m. ET). Petitioner is advised that failure to comply with the terms of this Order or failure to appear at the remote hearing on November 1, 2021, may result in the Court granting respondent'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 and instructions on how to connect to the Court's electronic courtroom.
This Order constitutes official notice to the parties.