Opinion
10328-18
03-25-2022
ZOOMOBILE ALLIANCES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Patrick J. Urda Judge
This case was continued from the Court's June 2019, Denver, Colorado, trial session, with jurisdiction retained by the undersigned. On March 9, 2022, the Commissioner filed a motion to dismiss for failure to properly prosecute.
We originally continued this case because the corporate officer representative of petitioner Zoomobile Alliances, Inc. (Zoomobile), Edmund E. Wilson, was incarcerated at the time. Since that time we have heard from Zoomobile twice, on June 13, 2019, and July 9, 2019. Although the Commissioner was in some contact with it until February 2021, it has been wholly unresponsive to the Court since Mr. Wilson's release from prison.
In particular, Zoomobile has failed to update the Court as to its current address, which it is required to do (in writing) under Rule 21(b)(4) of our Rules of Practice and Procedure. The Court has attempted to find an address (or telephone number) for Zoomobile for approximately a year, after it received the return of its January 28, 2021, order directing Zoomobile and the Commissioner to file status reports as to progress in settlement talks. The Court's efforts in this regard, however, have been unsuccessful.
As Zoomobile has neither participated in this case for more than a year nor complied with its obligations to update its address, we will grant the Commissioner's motion to dismiss. We note for Zoomobile's benefit that, should it wish to resume this case, it has 30 days to move to vacate this decision, pursuant to Rule 162 of our Rules of Practice and Procedure.
After due consideration, it is
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 in income tax due from petitioner for the tax year 2008 in the amount of $4,033.00, and that there are additions to tax due from petitioner under I.R.C. sections 6651(a)(1), 6651(a)(2), and 6655 in the amount of $907.43, $1,008.25, and $170.51, respectively.