Opinion
8886-21L
01-10-2022
Michael S. Breeding & Wendy B. Breeding Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Elizabeth A. Copeland, Judge
This collection due process (CDP) case is calendared for trial at the Trial Session of the Court scheduled to commence on February 14, 2022, for cases where Cincinnati, Ohio is the place of Trial.
On November 2, 2021, counsel for petitioners filed with the Court a Motion to Dismiss which requests, pursuant to FRCP 41(a), to withdraw the petition in this case, and dismiss any claims Petitioners asserted against the Respondent. 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[s]. The Court was informally advised that Respondent does not object to the granting of this motion.
After due consideration, and for cause, it is
ORDERED that Petitioners' Motion to Dismiss, filed November 2, 2021, is granted, and this case is dismissed.