Owusu v. Comm'r of Internal Revenue

Full title: Georgina Owusu Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Mar 10, 2022

No. 5806-21 (U.S.T.C. Mar. 10, 2022)

Opinion

5806-21

03-10-2022

Georgina Owusu Petitioner v. Commissioner of Internal Revenue Respondent

Patrick J. Urda Judge.

ORDER OF DISMISSAL AND DECISION

Patrick J. Urda Judge.

On January 21, 2022, the Commissioner filed a motion to dismiss for failure to properly prosecute, and shortly thereafter, the Court set this motion for hearing during the Court's January 31, 2022, Columbus, Ohio, remote trial session. We warned in our Order setting the motion for hearing that if petitioner, Georgina Owusu, failed to appear at the hearing, the Court may grant the Commissioner's motion.

This case was called during the Court's January 31, 2022, Columbus, Ohio, remote trial session. Counsel for the Commissioner appeared and was heard. Ms. Owusu did not appear, nor did anyone appear on her behalf. The Court set this case for recall the next day. Again, there was no appearance by or on behalf of Ms. Owusu.

The Court subsequently issued an Order to Show Cause directing Ms. Owusu to show cause in writing why the Court should not dismiss this case for failure to properly prosecute. We again warned that failure to comply with our Order may result in the granting of the Commissioner's motion and entering a decision in the amount of $4, 992.00 for Ms. Owusu's 2018 tax year. Ms. Owusu has not filed any response to the Order. Because of her consistent failure to prosecute this case, we will grant the Commissioner's motion to dismiss and enter a decision in the Commissioner's favor. Should Ms. Owusu wish to file a motion to vacate this decision, we advise her that under Tax Court Rule 162 she must do so within 30 days after the decision has been entered.

Upon due consideration, it is

ORDERED that the Court's Order to Show Cause, served on February 10, 2022, is hereby made absolute. It is further

ORDERED that the Commissioner's motion to dismiss for failure to properly prosecute is granted, and this case is dismissed for failure to properly prosecute. It is further

ORDERED AND DECIDED that there is a deficiency due from petitioner for the taxable year 2018 in the amount of $4, 992.00. 1