Opinion
14290-21L
04-08-2022
ERROL F. GRAHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
David Gustafson, Judge
This is a collection due process ("CDP") case brought pursuant to I.R.C. section 6330(d). The parties have filed a joint motion to dismiss the case, which motion states that "Petitioner no longer wishes to pursue this litigation." In such circumstances, dismissal of a CDP case is warranted. See Wagner v. Commissioner, 118 T.C. 330 (2002). It is therefore
ORDERED that the joint motion is granted and that this case is dismissed.