Opinion
16457-22SL
09-29-2023
MICHAEL V.W. CRAIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos Special Trial Judge
On July 26, 2023, respondent filed a Motion for Summary Judgement (Index #9). On September 25, 2023, this case was called from the calendar at the Trial Session of the Court at San Francisco, California. There was no appearance by or on behalf of petitioner. Respondent's counsel appeared and was heard. At that time respondent's Counsel made an Oral Motion to Dismiss for Lack of Prosecution.
Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion for Summary Judgement, filed July 26, 2023, is denied as moot. It is further
ORDERED that respondent's Oral Motion to Dismiss for Lack of Prosecution is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that respondent may proceed with the collection action as determined in the Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 of the Internal Revenue Code, dated June 28, 2022, upon which notice this case is based.