Opinion
11749-20L
03-09-2022
Frederic William Knaak Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Mark V. Holmes Judge
This case is on the March 22, 2022 St. Paul, Minnesota trial calendar, and is an appeal from respondent's notice of determination. On January 20, 2022 respondent moved for summary judgment. Mr. Knaak then filed both a motion to remand and a declaration in support of a motion to dismiss.
This was confusing, so we spoke with the parties on March 8, 2022. Mr. Knaak, who though pro se, is himself an attorney stated clearly that he wanted to dismiss his case, not remand it or have it decided on motions for summary judgment. We explained that though the dismissal is without prejudice, he would not be able as a practical matter to challenge the notice of determination in a new proceeding. He said he understood, and still wanted to dismiss his case. This is his right. See Wagner v. Commissioner, 118 T.C. 330, 332 (2002). Respondent does not object, so it is
ORDERED that petitioner's motion to dismiss is granted, and this case is dismissed without prejudice. It is also
ORDERED that respondent's January 20, 2022 motion for summary judgment is denied as moot. It is also
ORDERED that petitioner's February 25, 2022 motion to remand is denied as moot.