Opinion
5806-21
02-10-2022
Georgina Owusu Petitioner v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Patrick J. Urda Judge
On January 21, 2022, the Commissioner filed a motion to dismiss for failure to properly prosecute. The Court issued an Order setting the motion for a hearing on January 31, 2022.
This case was called and recalled from the calendar for the hearing on the motion, at the remote trial session of the Court at Columbus, Ohio, on January 31, 2022. There was no appearance by or on behalf of petitioner Georgina Owusu. Counsel for respondent appeared and was prepared for the hearing. The Court set this case for another recall the next day.
On February 1, 2022, this case was recalled from the calendar. Again, counsel for respondent appeared and was heard, but there was no appearance by Ms. Owusu. We will give Ms. Owusu some time to show cause as to why we should grant the motion to dismiss. Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that the Commissioner's motion to dismiss for failure to properly prosecute is taken under advisement. It is further
ORDERED that, on or before March 3, 2022, Ms. Owusu shall show cause as to why we should not dismiss this case for failure to properly prosecute. Failure to comply with this Order may result in the granting of the Commissioner's motion and entering a decision in the amount of $4,992.00 for the taxable year 2018.