Opinion
6518-23L
01-23-2024
WILLIAM Y. CHRISTIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Patrick J. Urda Judge
This collection due process (CDP) case is currently calendared for trial on the Court's Boston, Massachusetts trial session, scheduled to begin March 25, 2024.
On December 28, 2023, the parties filed a joint motion to dismiss therein indicating that petitioner William Y. Christie wishes to no longer pursue this litigation. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a CDP case may be dismissed upon motion by the petitioner. Upon due consideration and for cause, it is
ORDERED that the joint motion to dismiss is granted, and this case is dismissed.