Opinion
11448-24L
11-18-2024
GEORGE T. CONSTANTIN & JENNIFER M. CONSTANTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Albert G. Lauber, Judge.
This collection due process (CDP) case is calendared for trial on the Court's March 10, 2025, New York, New York, trial session. The case concerns a proposed lien action for petitioners' 2017, 2020, and 2022 tax years.
On November 14, 2024, petitioners 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 the Motion.
Upon due consideration, it is
ORDERED that petitioners' Motion to Dismiss, filed November 14, 2024, is granted, and this case is dismissed.