Opinion
4311-21S
03-01-2022
Anthony Lamont Stevens, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge.
This case was set on the calendar for the remote Trial Session of the Court at Washington, DC, on February 22, 2022. On January 28, 2022, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute (motion to dismiss).
This case was called from the calendar on February 22, 2022, there was no appearance by or on behalf of petitioner. Counsel for respondent appeared. The Court noted that the Certificate of Assessments, Payments, and Other Specified Matters for 2018 that respondent attached to the motion to dismiss it appeared as though petitioner had filed an amended return. Respondent's counsel indicated that he did not know if the Internal Revenue Service had received an original return from petitioner. A brief recess was taken, in which the Trial Clerk attempted to contact the petitioner. Upon receiving no answer and no return phone call, the case was recalled and there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the Motion to Dismiss. Upon 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 is taken under advisement. It is further
ORDERED that jurisdiction is retained by the undersigned. It is further
ORDERED that, on or before March 24, 2022, respondent shall file with the Court a Supplement to the Motion to Dismiss for Failure to Properly Prosecute informing the Court of the status of the amended return.