Opinion
19046-21L
03-16-2023
RICHARD M. KERGER & JESSICA R. KERGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Elizabeth A. Copeland Judge
This collection due process (CDP) case was originally scheduled for trial at the November 7, 2022, Trial Session of the Court in Cleveland, Ohio. By Order dated October 26, 2022, this case was remanded to Respondent's Independent Office of Appeals for further consideration and jurisdiction of this case was retained by this Division of the Court.
On March 6, 2023, the parties filed with the Court a Joint Motion to Dismiss. The parties informed the Court that, pursuant to the Federal Rules of Civil Procedure, Rule 41(a)(1)(A)(ii), a dismissal of this case has been requested. 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 (or by extension, a motion in which petitioner joins).
Upon due consideration, and for cause, it is
ORDERED that the parties' Joint Motion to Dismiss, filed with the Court on March 6, 2023, is granted and this case is dismissed.