Opinion
13880-20L
09-01-2021
Ralph N. Gaboury Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Tamara W. Ashford Judge.
This case is currently calendared for trial at the Session of the Court commencing on September 13, 2021, in Boston, Massachusetts; the trial session will be conducted remotely. On June 8, 2021, respondent filed a Motion for Summary Judgment, along with a Declaration of Derek W. Kelley in Support of Motion for Summary Judgment. By Order served on June 10, 2021, the Court ordered petitioner to file with the Court and serve on respondent a response to respondent's motion on or before July 12, 2021. Petitioner did not respond either to respondent's motion or the Court's order. However, on August 26, 2021, petitioner filed a document titled "Motion to Withdraw". Therein, petitioner moves that the Court "withdraw his petition, said withdrawal being effective upon the date of this Court's Order and not requiring a further filing by Petitioner." Accordingly, he wishes to withdraw his petition. Petitioner also indicates in the motion that the motion is made without opposition from respondent.
In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien and/or levy case may be dismissed upon motion by the petitioner. Upon due consideration and for cause, it is hereby
ORDERED that respondent's motion for summary judgment is denied as moot. It is further
ORDERED that petitioner's request to withdraw his petition is granted, and this case is dismissed.
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