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with an updated address at which she could be reached. Based on
the record before us, we are satisfied that Ms. Luca has no
intention of prosecuting this case. We shall therefore grant
respondent’s motion to dismiss as to her.
Motion To Dismiss as to Petitioner Frank A. Luca
The balancing of considerations with respect to Mr. Luca is
admittedly more difficult. Mr. Luca has been incarcerated during
the principal part of the litigation herein, and records
necessary for him to substantiate the deductions at issue are
allegedly in the custody of prosecutorial authorities. We note,
however, that incarceration does not alleviate the taxpayer of
his or her burden of prosecuting a case before this Court. See
Gray v. Commissioner, T.C. Memo. 1989-666; Taylor v.
Commissioner, T.C. Memo. 1989-186; Amato v. Commissioner, T.C.
Memo. 1977-305.
The Court has been cognizant of Mr. Luca’s predicament, as
evidenced by the continuances that have been granted thus far.
Nonetheless, the Court has made it clear that it is not willing
to continue the case indefinitely. Rather, we have ordered Mr.
Luca to “diligently undertake all steps that he can reasonably
pursue, given his incarceration,” to obtain the documents
necessary to try or settle the case, and to report to the Court
regarding his efforts. Given that Mr. Luca has demonstrated his
ability to communicate in writing with the Court and respondent,
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