Opinion
13630-20L
02-21-2023
TIM S. LEWIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 23, 2020, petitioner filed the petition in this case, which appears to be based on a Decision Letter Concerning Equivalent Hearing. On May 26, 2021, respondent filed a Motion to Remand. By Order served August 13, 2021, the Court remanded this case to the Office of Appeals. On June 27, 2022, the parties filed a Joint Status Report and attached thereto a Supplemental Notice of Determination Concerning Collection Actions under Internal Revenue Code Sections 6230 or 6330. On December 21, 2022, the parties filed a Joint Proposed Stipulated Decision.
On February 15, 2023, the parties filed a Joint Motion to Dismiss, in which petitioner seeks to voluntarily dismiss this proceeding under Wagner v. Commissioner, 118 T.C. 330 (2002). In Wagner, the Court held that a lien and/or levy case may be dismissed upon motion by the petitioner. However, the rule of Wagner rests on the premise that there exists a valid lien and/or levy proceeding before the Court over which it has jurisdiction. If there is no lien and/or levy case, Wagner does not apply.
Upon due consideration, it is
ORDERED that, on or before March 15, 2023, respondent shall file either: (1) an appropriate jurisdictional motion or (2) a report addressing the basis or bases for the Court's jurisdiction and attaching thereto a copy of any supporting documentation.