Opinion
3482-21S.
04-27-2022
ISAIAH E. CRUZ Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth A. Copeland Judge.
On February 14, 2022, his case was called from the calendar at he Court's remote Cincinnati, Ohio trial session. Petitioner made an oral motion for continuance, which we agreed to grant to allow Petitioner time to obtain counsel and a signed Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, from the custodial parent of the dependent claimed on Petitioner's Federal income ax return for the taxable year 2018.
On February 17, 2022, we issued an order, docket index No. 13, granting Petitioner's motion for continuance and requesting a joint status update on or before March 16, 2022. On March 14, 2022, Respondent filed with the Court a Status Report, docket index No. 16, stating that he contacted Petitioner for an update on the Form 8332, but received no response. On March 31, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution, docket index No. 21 (Motion). In his motion, Respondent addressed Petitioner's failure to communicate with Respondent and to respond to this Court's scheduling order.
In response, we scheduled this case for trial at the Courts remote Special Trial Session on Monday, April 18, 2022 at 10:00 a.m. ET. When we called the case during this remote session, Petitioner failed o respond or attend. We, therefore, heard from Respondent only.
Upon due consideration and or cause more fully set north n he transcripts of he April 18, 2022, proceeding, it is hereby ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed March 31, 2022, is granted. It is further
ORDERED and DECIDED that there i a deficiency in income ax due from petoner for taxable year 2018 in he amount of $3, 371.00.