Opinion
8764-20L
09-02-2021
Cosmedin B. Criswell Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
ALBERT G. LAUBER, JUDGE
This collection due process (CDP) case was originally calendared on the Court's October 4, 2021, Los Angeles, California, trial session. On June 5, 2021, petitioner mailed a letter to the Court requesting "a withdrawal of [his] case," representing that he would satisfy his liabilities "before the end of the year." By Order served June 22, 2021, we continued the case, retained jurisdiction, and ordered the parties to file a joint status report by September 20, 2021.
On August 14, 2021, petitioner mailed another letter to the Court. In this letter he represents that he "fully pa[id] the taxes [he] owe[s] for 2016," the tax year that is the subject of this collection action. He appended to this letter a copy of his IRS transcript for 2016, which shows an account balance of $5, 925.08, and a copy of a check made out to the U.S. Treasury in that same amount. He thus requests that the Court dismiss his case. See Wagner v. Commissioner, 118 T.C. 330 (2002) (holding that a petition in a CDP case may be dismissed upon motion by the petitioner).
In consideration of the foregoing, it is
ORDERED that petitioner's Letter, filed at docket entry #10, is recharacterized as petitioner's Motion to Dismiss. It is further
ORDERED that respondent shall file with the Court, on or before October 1, 2021, a response to petitioner's Motion to Dismiss. It is further
ORDERED that the parties are relieved of their obligation to file a joint status report by September 20, 2021.
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