Opinion
9648-18
03-29-2023
VICTORIA D. WOODS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, Respondent AND RICHARD T. AVIS, INTERVENOR, Petitioners
ORDER OF DISMISSAL
Joseph Robert Goeke Judge
On March 27, 2023, petitioner and intervenor filed a Motion to Dismiss and moved that this case be dismissed by allowing petitioner to voluntarily withdraw the petition for this innocent spouse case. As we held in Davidson v. Commissioner, 144 T.C. 273, 279 (2015), "we have authority to dismiss a 'stand alone' section 6015 case and, in the absence of any objection by respondent, we consider it appropriate to allow petitioner to withdraw her petition". Accordingly, it is
ORDERED that petitioner's and intervenor's just-referenced Motion To Dismiss is granted, and this case is dismissed.