Opinion
26266-21S
06-14-2023
LAURIE A. BAZLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge.
On April 19, 2023, the parties filed in the above-docketed matter a joint Motion To Dismiss. Therein, the parties indicated that petitioner now desired to dismiss the underlying petition in this spousal relief matter for the taxable year 2018. The motion additionally represented that respondent does not object to the granting thereof.
In Davidson v. Commissioner, 144 T.C. 273 (2015), the Court held that a "stand alone" case under section 6015(e) of the Internal Revenue Code may be dismissed upon motion by the petitioner. Accordingly, the foregoing considered, it is
ORDERED that the just-referenced Motion To Dismiss is granted, and this case is dismissed.