Opinion
6744-22
05-20-2024
RAFAEL YEPEZ, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
This case is calendared for trial at the session of the Court scheduled to commence on June 10, 2024, in San Francisco, California.
On May 17, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution, indicating therein that petitioner's views as to the granting of that motion were unknown.
Accordingly, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is set for hearing on June 10, 2024, at 10:00 a.m. in San Francisco, California. Petitioner is advised that failure to appear at the hearing on June 10, 2024, may result in the Court granting respondent's motion and entering an order and decision against petitioner. It is further
ORDERED that the Clerk of the Court shall send with petitioner's copy of this Order information concerning tax clinics available at the San Francisco, California, trial session usually sent with the Notice of Setting Case for Trial that may offer free legal assistance to low-income taxpayers in the event that petitioner should wish to seek assistance in responding to the motion or with respect to this case generally. A list of these clinics is also available on the Tax Court's website, https://www.ustaxcourt.gov. Petitioner is advised that tax clinics generally provide assistance and advice to low-income taxpayers who have disputes with the IRS. However, tax clinics are not part of the IRS or the Court, and the Tax Court does not endorse any particular clinic.
This Order constitutes official notice of its contents to the parties.