Opinion
11842-21L
08-22-2022
JESSE F. SAMMIS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Tamara W. Ashford, Judge.
This case is currently calendared for trial at the Session of the Court commencing on October 17, 2022, in Hartford, Connecticut. On August 19, 2022, the parties filed a Joint Motion to Dismiss. Therein, the parties move to dismiss this collection due process case pursuant to Rule 53 of the Tax Court Rules of Practice and Procedure on the ground that petitioner no longer wishes to pursue this litigation.
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 the parties' Joint Motion to Dismiss, filed August 19, 2022, is granted, and this case is dismissed. 1