Opinion
5806-21
01-12-2022
Georgina Owusu Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared on the Court's Columbus, Ohio, remote trial session, which is scheduled to begin January 31, 2022.
On November 12, 2021, the Commissioner filed a motion for order to show cause why proposed facts and evidence should not be accepted as established pursuant to Rule 91(f) (motion). On November 22, 2021, the Court granted the Commissioner's motion and issued an Order to Show Cause. We directed petitioner Georgina Owusu to show cause as to why the facts and evidence set forth in the proposed stipulation of facts attached as Exhibit A to the Commissioner's motion should not be deemed established. Ms. Owusu did not respond, and we therefore will deem the facts and evidence in the proposed stipulation of facts as established.
On November 29, 2021, and December 13, 2021, Ms. Owusu filed two letters with the Court. In light of those letters, the Court issued an Order on December 16, 2021, directing the parties to contact the undersigned's Chambers for purposes of scheduling a conference call by December 27, 2021. The Commissioner complied with our Order. We did not receive either a call or voicemail from Ms. Owusu.
Upon due consideration, it is
ORDERED that the Court's Order to Show cause served November 22, 2021, is hereby made absolute, and the stipulation of facts, attached as Exhibit A of the Commissioner's motion, consisting of paragraphs 1 through 28 and Exhibits 1-J through 8-J are accepted as established. It is further
The parties are reminded that this case remains calendared for trial at the Court's January 31, 2022, Columbus, Ohio remote trial session. Should Ms. Owusu fail to appear at the scheduled remote trial session, the Court may dismiss this case for lack of prosecution (which would end this case, absent further action) or take other action as deemed appropriate.
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