Opinion
18093-23L
11-06-2024
ROBERT ANDROSIGLIO & LESLIE ANDROSIGLIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Peter J. Panuthos Special Trial Judge
On January 8, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Leslie Androsiglio for Taxable Years 2011, 2012, 2013, 2016, 2017, 2018, and 2019. On April 24, 2024, petitioners filed an Opposition thereto, and on May 16, 2024, respondent filed a Response to petitioners' Opposition. By Order served June 11, 2024, respondent's Motion was set for hearing at the Court's October 28, 2024, New York City, New York, trial session.
When this case was called from the calendar on October 28, 2024, petitioner Robert Androsiglio, on behalf of himself and petitioner Leslie Androsiglio, and counsel for respondent appeared and were heard. Petitioner Robert Androsiglio advised that petitioners no longer want to proceed in this case and asked that the case be dismissed.
The case was subsequently recalled for a hearing. During this time, petitioners made an oral Motion to Dismiss. Respondent did not object to the motion and agreed that respondent's prior Motion to Dismiss for Lack of Jurisdiction would be moot if the Court granted petitioners' oral Motion to Dismiss.
In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a petition in a collection due process case may be dismissed upon motion by a taxpayer.
Upon due consideration and for cause more fully appearing in the transcripts of the proceedings, it is
ORDERED that petitioners' oral Motion to Dismiss is granted, and this case is dismissed. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 8, 2024, is denied as moot.