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Daglia v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2024
No. 16012-23L (U.S.T.C. Nov. 18, 2024)

Opinion

16012-23L

11-18-2024

HUGO G. DAGLIA & ROSANNA DAGLIA, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL

Tamara W. Ashford, Judge.

Pending before the Court is respondent's Motion for Summary Judgment, filed September 17, 2024. On November 14, 2024, petitioners filed a Motion to Dismiss. Therein, petitioners state that, upon receiving respondent's October 29, 2024, Reply to Response to Motion for Summary Judgment and in order "to save time and resources," they wish to voluntarily dismiss their collection due process 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 by the petitioners.

Upon due consideration and for cause, it is hereby

ORDERED that respondent's Motion for Summary Judgment, filed September 17, 2024, is denied as moot. It is further

ORDERED that petitioners' Motion to Dismiss, filed November 14, 2024, is granted, and this case is dismissed. Petitioners should note that they may still pursue and discuss with the IRS a collection alternative; however, they are entitled to only one CDP hearing and Tax Court proceeding with respect to the proposed levy. See Ragsdale v. Commissioner, T.C. Memo. 2019-33, at *35 (citing Perrin v. Commissioner, T.C. Memo. 2012-22, slip. op. at 8).


Summaries of

Daglia v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2024
No. 16012-23L (U.S.T.C. Nov. 18, 2024)
Case details for

Daglia v. Comm'r of Internal Revenue

Case Details

Full title:HUGO G. DAGLIA & ROSANNA DAGLIA, Petitioners, v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 18, 2024

Citations

No. 16012-23L (U.S.T.C. Nov. 18, 2024)