Opinion
4306-23L
11-22-2024
MATTHEW W. BROOKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel, Judge.
This collection due process (CDP) case concerns a proposed levy action for petitioner's 2012, 2013, and 2014 tax years. On November 19, 2024, petitioner filed an unopposed Motion to Dismiss. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a CDP case may be dismissed voluntarily upon motion by the taxpayer. We will grant petitioner's Motion. Upon due consideration, it is
ORDERED that petitioner's Motion to Dismiss, filed November 19, 2024, is granted, and this case is dismissed.