Opinion
10852-21L
02-17-2022
Paul Aulito Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
This collection due process (CDP) case is calendared on the Court's April 11, 2022, New York, New York, trial session. On February 7, 2022, petitioner mailed a letter to the Court, which the Court filed on February 14 as petitioner's "Motion to Withdraw." In the letter petitioner represents that he "would like to withdraw [his] petition for a trial" because he is "trying to work out a payment plan." He represents that he "will not be able to appear at the [courthouse] on April 11, 2022."
In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a petition in a CDP case may be dismissed upon motion by the petitioner. However, it is not clear to the Court whether petitioner would like to have his case dismissed or have his trial postponed to a later date. Dismissal results in a decision against petitioner sustaining the collection action in full. On the other hand, a continuance (if granted by the Court) simply defers trial of the case to a later date.
In consideration of the foregoing, it is
ORDERED that, on or before March 11, 2022, petitioner shall file a status report informing the Court which course of action he wishes to pursue. If he desires a continuance, he shall inform the Court whether respondent's counsel agrees to a continuance. 1