Opinion
9680-18
09-27-2021
Peace A. Udobot, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL AND DECISION
EMIN TORO, JUDGE
This case was scheduled for trial at the Court's January 25, 2021, Washington, D.C., remote trial session.
On March 2, 2018, respondent issued a notice of determination denying petitioner Peace Udobot's request for innocent spouse relief for tax years 2010, 2012, and 2013 under section 6015. Petitioner timely petitioned the Court for review of respondent's determination and later filed an amended petition that added tax years 2011, 2014, and 2015 to her case.
On January 4, 2021, respondent filed a Status Report (Doc. 31) and lodged a Motion for Continuance of Trial (Doc. 30). The Status Report noted that petitioner had recently become unresponsive to respondent's attempts to establish contact. By Order served January 12, 2021, the Court granted respondent's Motion for Continuance of Trial, and the undersigned judge retained jurisdiction of the case. On May 20, 2021, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (Doc. 37). In the motion, respondent moves the Court to dismiss this case and sustain respondent's denial of petitioner's request for innocent spouse relief.
Respondent's motion recounts the following activities in this case. On March 4, 2021, the Chambers Administrator to the undersigned judge emailed petitioner, copying respondent, requesting that petitioner contact respondent's counsel to discuss the status of the case. On March 10, 2021, petitioner emailed respondent suggesting a conference on March 17, 2021. Petitioner also left a voicemail for respondent confirming her telephone number was unchanged. On March 17, 2021, respondent called petitioner at the appointed time, but petitioner did not answer. As of May 20, 2021, petitioner had not returned respondent's call or otherwise attempted to contact or work with respondent's counsel toward resolving the case or narrowing the issues for trial.
By Order served on May 26, 2021, petitioner was directed to file a response to respondent's motion to dismiss on or before June 24, 2021. Petitioner failed to file a response. By Order served on July 20, 2021, respondent's motion was set for a hearing during the Court's September 20, 2021, Kansas City, Missouri, remote trial session.
On August 19, 2021, respondent filed a further Status Report (Doc. 44) providing additional information concerning tax year 2011.
On September 20, 2021, this case was called from the calendar for the Court's Kansas City, Missouri, remote trial session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
In his motion and subsequent appearance, respondent has asked that we dismiss this case and sustain respondent's denial of petitioner's request for innocent spouse relief for tax years 2010, 2012, 2013, 2014, and 2015. Additionally, respondent maintains that the Court lacks jurisdiction over tax year 2011 because respondent never issued a preliminary or final determination with respect to 2011 and never asserted an actual or proposed deficiency against petitioner for that year. Nor was there ever any underpayment on petitioner's 2011 account. Accordingly, respondent argues that petitioner was ineligible to request innocent spouse relief under section 6015 for tax year 2011.
As we have explained, our Court "may address certain nonjurisdictional, threshold issues" without first considering our jurisdiction, "so long as those issues can occasion a [d]ismissal short of reaching the merits." Whistleblower 21276-13W v. Commissioner, 155 T.C. 21, 27 n.7 (2020) (quoting Matar v. Transp. Sec. Admin., 910 F.3d 538, 541 (D.C. Cir. 2018)) (internal quotations omitted). Upon due consideration, and for cause appearing more fully in the transcript of the proceeding and in respondent's motion, it is hereby
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute filed May 20, 2021, is granted, and this case is dismissed by reason of petitioner's failure to properly prosecute her case. It is further
ORDERED AND DECIDED that respondent's determination that petitioner is not entitled to relief from joint and several liability on a joint return under section 6015, Internal Revenue Code, for tax years 2010, 2012, 2013, 2014 and 2015 is sustained.