Opinion
2749-23L
05-13-2024
RICHARD A. DAVANZO & KRISTIN K. DAVANZO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge.
This collection due process (CDP) case was continued from the Court's January 22, 2024, New York, New York, trial session. The case concerns a proposed levy action for petitioner's 2013-2016 tax years. Pending before the Court is respondent's Motion for Summary Judgment to which petitioner has filed a Response.
On May 10, 2024, the parties filed a joint status report in this case. Therein the parties represent that petitioner intends to file a Tax Court petition challenging a lien action for petitioner's 2012 tax year and a proposed levy action for his 2020 tax year. The parties also represent that petitioner intends to withdraw his petition in this case.
In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a CDP case may be dismissed upon motion by the taxpayer. If petitioner wishes to withdraw this case, he shall file an appropriate motion within 30 days. Otherwise, the Court will proceed to consider respondent's Motion and petitioner's Response thereto.
In consideration of the foregoing, it is
ORDERED that, if petitioner wishes to dismiss this case, he shall file, on or before June 12, 2024, an appropriate motion.