Opinion
12994-20L
04-07-2022
XTREME AUTO COLLISION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Emin Toro Judge
On April 4, 2022, this case was called from the calendar during the Court's San Francisco, California, trial session. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioner. Respondent advised the Court that his attempts to communicate with petitioner have been unsuccessful. Respondent further advised the Court of his intention to file a motion to dismiss for lack of prosecution because petitioner has failed to communicate with respondent's counsel or prepare this case for trial.
Later on April 4, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 12). In the motion, respondent moves the Court to dismiss the case and find in its order that:
the determinations set forth in the Notice of Determination Concerning Collection Action under Section 6320 or 6330 of the Internal Revenue Code issued to petitioner on October 13, 2020, regarding petitioner's Form 941 liabilities for the taxable periods ending December 31, 2018, March 31, 2019, and June 30, 2019, and upon which this case is based, are sustained in full.
Upon due consideration, and for cause more fully appearing in the transcript of the proceeding it is hereby
ORDERED that, on or before May 4, 2022, petitioner shall show cause, if any, why respondent's Motion to Dismiss for Lack of Prosecution should not be granted. Failure to respond as required by this Order may be deemed consent to the relief sought in the motion. It is further
ORDERED that jurisdiction of this case is retained by the undersigned judge.