Opinion
24944-22L
09-24-2024
COLORADO ACADEMY OF VETERINARY TECHNOLOGY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Albert G. Lauber, Judge
This collection due process (CDP) case is calendared for trial at a remote session of the Court scheduled to commence on November 18, 2024. The case concerns a proposed levy action for petitioner's unpaid Form 941 employment taxes for various periods during 2017-2020.
On September 20, 2024, petitioner filed a Motion to Dismiss. Petitioner states that this case can be resolved without the Court's intervention and represents that respondent does not object to the granting of the Motion. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a CDP case may be dismissed upon motion by the taxpayer.
In consideration of the foregoing, it is
ORDERED that the Motion to Dismiss, filed September 20, 2024, is granted, and this case is dismissed.