Opinion
6195-19L
09-08-2021
ADOLFO ALVAREZ, JR Petitioner(s), v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Courtney D. Jones Judge.
This case is scheduled for trial at the remote trial session of the Court scheduled to commence at San Antonio, Texas, on September 27, 2021. On July 7, 2021, we directed respondent to show cause why this case should not be dismissed for lack of jurisdiction. Respondent filed a response on July 27, 2021, and attached thereto a Levy Notice of Determination, dated March 8, 2018, for tax years 2015 and 2016. Respondent's position is that the Court has jurisdiction as to the above-referenced Levy Notice of Determination. On August 11, 2021, we directed petitioner to file a response to respondent's position. On August 27, 2021, in place of response, petitioner filed a Motion to Dismiss under Wagner v. Commissioner, 118 T.C. 330, 332 (2002). We directed respondent to file a response to petitioner's motion by September 1, 2021. On September 2, 2021, respondent filed a Notice of No Objection to petitioner's Motion to Dismiss.
In Wagner, the Court held that a lien or levy case may be dismissed upon motion by the petitioner where there is no prejudice to respondent. Accordingly, it is
ORDERED that the Court's Order to Show Cause, dated July 7, 2021, is hereby made absolute. It is further
ORDERED that petitioner's Motion to Dismiss, filed August 27, 2021, is granted, and this case is dismissed.
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