Opinion
8766-20
02-18-2022
Corrine A. Dole Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth A. Copeland Judge
On January 24, 2022, respondent filed with the Court Respondent's Motion to Dismiss for Failure to Properly Prosecute. By Order dated February 4, 2022, the Court directed Petitioner by February 14, 2022, to serve on respondent and file with the Court a response to respondent's Motion to Dismiss for Failure to Properly Prosecute. The Court cautioned Petitioner that failure to respond as required by the Court's Order may be deemed consent to the relief sought in respondent's motion. To date, Petitioner has filed no response.
The Court set respondent's Motion to Dismiss for Failure to Properly Prosecute, filed January 24, 2022, for remote Hearing at 10:00 a.m. ET on Monday, February 14, 2022, during the Court's remote calendar call for which Cincinnati, Ohio was designated as the place of trial. Because all trial sessions are being conducted remotely, the place of trial is for administrative purposes only.
This case was called from the calendar at the Court's remote Cincinnati, Ohio trial session on February 14, 2022. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard.
After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed on January 24, 2022, is granted, and this case is dismissed. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $4,132.00.