Opinion
11737-20L
05-24-2022
MERRILL H. DIAMOND & KAREN C. DIAMOND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Albert G. Lauber Judge
This is a collection due process (CDP) case. On March 23, 2021, respondent filed a Motion for Summary Judgment. Petitioners' response to the Motion, pursuant to an extension granted on April 11, 2022, was due on May 23, 2022.
On May 19, 2022, petitioners mailed a letter to the Court stating that they have decided not to file a response and instead "request permission to withdraw [their] petition." They represent that they have retained counsel to assist them in assembling financial information and submitting it to the IRS Collection Division in an effort to resolve their liabilities. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a petition in a CDP case may be dismissed upon request by the petitioner.
Upon due consideration, it is
ORDERED that respondent's Motion for Summary Judgment, filed March 23, 2021, is denied as moot. It is further
ORDERED that petitioners' Letter Dated May 19, 2022, is recharacterized as petitioners' Motion to Dismiss. It is further
ORDERED that petitioners' Motion to Dismiss is granted, and this case is dismissed.