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Clinkscales v. Comm'r of Internal Revenue

United States Tax Court
Aug 23, 2022
No. 29687-21L (U.S.T.C. Aug. 23, 2022)

Opinion

29687-21L

08-23-2022

KEITH T. CLINKSCALES & GIA CLINKSCALES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL

L. Paige Marvel, Judge

This case is calendared for trial at the Court's Philadelphia, Pennsylvania, Trial Session scheduled to begin October 31, 2022. On August 19, 2022, petitioners filed a motion to withdraw. Petitioners state in their motion, among other things, that they now wish to withdraw the petition without prejudice filed in this case. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien and/or levy case may be dismissed upon motion. See Wagner v. Commissioner, 118 T.C. 330 (2002); I.R.C. sec. 7459(d). Petitioners further represent that respondent does not object to the granting of petitioners' motion. Accordingly, it is

ORDERED that petitioners' motion to withdraw, filed August 19, 2022, is granted, and this case is dismissed.


Summaries of

Clinkscales v. Comm'r of Internal Revenue

United States Tax Court
Aug 23, 2022
No. 29687-21L (U.S.T.C. Aug. 23, 2022)
Case details for

Clinkscales v. Comm'r of Internal Revenue

Case Details

Full title:KEITH T. CLINKSCALES & GIA CLINKSCALES, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 23, 2022

Citations

No. 29687-21L (U.S.T.C. Aug. 23, 2022)