Opinion
4893-24L
08-30-2024
ALEXANDER L. COVER, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Elizabeth Crewson Paris Judge.
This case is calendared for trial at the Court's December 2, 2024, Jacksonville, Florida Trial Session.
This case is before the Court on a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330, dated March 13, 2024, for petitioner's 2016 tax year. On July 30, 2024, docket entry 8, the Court ordered the parties, on or before August 30, 2024, to file with the Court the administrative record in this case or a status report detailing the then-present status of this case. On August 9, 2024, docket entry 9, petitioner filed a Motion to Dismiss pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002). Petitioner indicates in his Motion that respondent does not object to the granting of the Motion. In Wagner, the Court held that a lien and/or levy case may be dismissed upon a motion by the petitioner where there is no prejudice to respondent.
After due consideration, it is
ORDERED that the parties are relieved of their obligation to file the administrative record or status report as directed by the Court's Order dated July 30, 2024, docket entry 8. It is further
ORDERED that petitioner's Motion to Dismiss, filed August 9, 2024, docket entry 9, is granted, and this case is dismissed.