Opinion
11418-20L
08-09-2021
Michael Joseph Arbini Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Elizabeth A. Copeland Judge
On July 7, 2021, respondent filed with the Court Respondent's Motion for Summary Judgment.
On July 30, 2021, Petitioner Michael Joseph Arbini filed with the Court a Motion to Withdraw in order that he may pursue an installment payment arrangement instead. Petitioner's, motion should be more properly characterized as a motion to dismiss. Dismissing this case would sustain respondent's Notice of Determination on which this case is based and make the Motion for Summary Judgment filed on July 7, 2021 moot.
After due consideration and for cause, it is
ORDERED that respondent's Motion for Summary Judgment, filed July 7, 2021, is denied as moot. It is further
ORDERED that petitioner's Motion to Withdraw, filed July 30, 2021, is recharacterized as petitioner's Motion to Dismiss. It is further
ORDERED that petitioner's Motion to Dismiss, filed July 30, 2021, is granted and this case is dismissed.