Opinion
10480-21
10-20-2023
CURTIS ALDRIDGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Patrick J. Urda, Judge
On August 8, 2023, the Commissioner filed a motion to dismiss for lack of prosecution moving that this Court dismiss this case for lack of prosecution and find that there is a deficiency in income tax due from petition as set forth in the notice of deficiency dated December 28, 2020. The Court subsequently issued an Order that directed petitioner Curtis Aldridge to file a response to the motion to dismiss and setting the motion to dismiss for hearing at the Court's Cincinnati, Ohio trial session. To date, Mr. Aldridge has not filed a response to the motion to dismiss.
This case was called from calendar during the Court's Cincinnati, Ohio trial session on September 11, 2023. There was no appearance by or on behalf of Mr. Aldridge. The Court recalled this case from the calendar on September 12, 2023. Again, Mr. Aldridge did not appear nor did anyone on his behalf. Counsel for the Commissioner appeared on both dates and was heard on the motion.
The Court issued an Order to Show Cause directing Mr. Aldridge to show cause in writing why the Court should not dismiss this case and enter a decision in the amount stated in the Commissioner's motion to dismiss on or before October 12, 2023. We warned in the Order to Show Cause that if Mr. Aldridge failed to file a response that the Court would be inclined to grant the motion. Mr. Alridge has not filed a response with the Court as of the service date of this Order.
Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause served September 15, 2023, is hereby made absolute. It is further
ORDERED that the Commissioner's motion to dismiss for lack of prosecution filed August 8, 2023, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2019 in the amount of $4,926.