Opinion
4704-22S
01-24-2024
JASMINE LEIGH GATES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Patrick J. Urda Judge
On September 11, 2023, the Commissioner filed a motion to dismiss for lack of prosecution. The Court subsequently issued an Order directing petitioner Jasmine Leigh Gates to either file a response to the motion or appear at the October 2, 2023, Cleveland, Ohio trial session for a hearing on the motion. Ms. Gates did not file a response to our Order.
This case was heard during the Court's October 2, 2023, Cleveland, Ohio trial session. Ms. Gates did not appear, but counsel for the Commissioner did appear and was heard on the pending motion. We noted on the record that staff from the undersigned's Chambers was able to reach Ms. Gates when attempting to schedule a conference call. It was difficult to proceed with a conference call, however, due to Ms. Gates' work schedule. Therefore, we gave the parties additional time to work together in hopes of reaching a resolution.
The Commissioner followed up by filing a status report, which indicated that he was unable to reach Ms. Gates and that no progress has been made. The Court issued an Order directing Ms. Gates to show cause why the motion to dismiss for lack of prosecution should not be granted by January 10, 2024. In our Order, we advised that if Ms. Gates failed to respond, the Court may grant the motion and enter a decision against her for the amount set forth in the Commissioner's motion. To date, Ms. Gates has not filed a response with the Court nor have we received any returned mail indicating that Ms. Gates did not receive our Order to Show Cause. We note that we have attempted to reach Ms. Gates by telephone and e-mail but have not heard from her.
After due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause served December 13, 2023, is hereby made absolute. It is further
ORDERED that the Commissioner's motion to dismiss for lack of prosecution filed September 11, 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 $4,628.