Opinion
13320-20
04-20-2022
FRANCIS ADOGBEJI UMUKORO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Ronald L. Buch, Judge
This case was called from the calendar at the Court's April 18, 2022, Dallas, Texas trial session. There was no appearance by or on behalf of Mr. Umukoro. Counsel for the Commissioner appeared and orally moved to dismiss the case for lack of prosecution.
The Court previously held a conference call with the parties. During that call, the Court explained steps the parties needed to take to resolve this case or prepare it for trial. The Court explained the need to exchange exhibits and submit them to the Court in advance of trial. The Court agreed to waive the advance submission requirement if Mr. Umukoro exchanged exhibits with opposing counsel before trial. The parties scheduled a call so they could discuss settlement or trial preparation as appropriate. According to the counsel for Commissioner, Mr. Umukoro answered the telephone for the scheduled call but hung up after counsel introduced himself. Lastly, and most relevant to the Commissioner's oral motion, the Court cautioned Mr. Umukoro that his case would be dismissed if he failed to appear.
The Court is not aware of any steps Mr. Umukoro has taken to prepare his case for trial. He did not meet with or provide exhibits to counsel for the Commissioner. He did not submit proposed trial exhibits to the Court. We will grant the Commissioner's motion to dismiss for lack of prosecution. If Mr. Umukoro was unable to pursue his case as because of circumstances beyond his control, he may move to vacate this order within 30 days. See Rule 162. It is
ORDERED that the Commissioner's oral motion to dismiss for lack of prosecution 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, 461.00.