Opinion
16012-23L
11-18-2024
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).