Opinion
8764-20L
09-24-2021
Cosmedin B. Criswell Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Albert G. Lauber, Judge
This collection due process (CDP) case was originally calendared on the Court's October 4, 2021, Los Angeles, California, trial session. On June 5, 2021, petitioner mailed a letter to the Court requesting "a withdrawal of [her] case," representing that she would satisfy her liabilities "before the end of the year." By Order served June 22, 2021, we continued the case, retained jurisdiction, and ordered the parties to file a joint status report by September 20, 2021.
On August 23, 2021, petitioner filed a Motion to Dismiss. In the Motion petitioner represented that she "fully pa[id] the taxes [she] owe[s] for 2016," the tax year that is the subject of this collection action. She appended a copy of her IRS transcript for 2016, which shows an account balance of $5, 925.08, and a copy of a check made out to the U.S. Treasury in that same amount. She thus requested that the Court dismiss her case. See Wagner v. Commissioner, 118 T.C. 330 (2002) (holding that a petition in a CDP case may be dismissed upon motion by the petitioner).
On September 20, 2021, respondent filed a response to petitioner's Motion in which he agrees that petitioner's liability has been fully paid. Respondent there fore does not object to the granting of petitioner's Motion to Dismiss. In consider ation of the foregoing, it is
ORDERED that petitioner's Motion to Dismiss, filed August 23, 2021, is granted, and this case is dismissed.
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