Opinion
21457-22S
05-31-2023
PHYLLIS I. ATKINSON & ROBERT SILVA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
This case is calendared for trial at the Court's June 20, 2023, Salt Lake City, Utah trial session. On May 30, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. We will set the motion for hearing at the call of this case. The Court will attempt to arrange a conference call with the parties to discuss the motion. Likewise, if Ms. Atkinson and Mr. Silva would like a conference call, they may contact the Court at 202-521-0810 to arrange a call.
If the Court grants the Commissioner's Motion to Dismiss for Lack of Prosecution, 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. § 7459(d). In this case, the Commissioner has conceded the accuracy related penalty in his motion, and thus the Court would enter a decision in the amount set forth in the Commissioner's motion. But before taking action on the Commissioner's motion, we will provide Ms. Atkinson and Mr. Silva an opportunity to appear at the scheduled trial session for this case. Accordingly, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution filed May 26, 2023, is set for hearing at the call of the calendar at the trial session of the Court commencing June 20, 2023, at 10:00 a.m., Orrin G. Hatch U.S. Courthouse, 351 S West Temple Street, Courtroom 8.100, Salt Lake City, UT 84138. Failure to appear may result in entry of decision for the Commissioner in the amount set forth in the Commissioner's motion.