Opinion
12479-20L
03-17-2022
SANDER S. LEDERMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL
Tamara W. Ashford, Judge.
This case is currently calendared for trial at the remote Session of the Court commencing on March 21, 2022, and pending before the Court is respondent's Motion for Partial Summary Judgment, filed on January 20, 2022. On March 16, 2022, the parties filed a Joint Motion to Dismiss. In this joint motion, the parties move to dismiss this case pursuant to Rule 53 of the Tax Court Rules of Practice and Procedure on the grounds that petitioner intends to file with the Internal Revenue Service, in due course, a revised installment agreement based on revised financial information and thus he no longer wishes to prosecute this case.
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 Partial Summary Judgment, filed January 20, 2022, is denied as moot. It is further
ORDERED that the parties' Joint Motion to Dismiss, filed March 16, 2022, is granted, and this case is dismissed.