Opinion
4443-24L
11-01-2024
RICK JAMES DAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On October 30, 2024, petitioner filed in the above-docketed matter a Motion To Dismiss. Therein, petitioner indicated that he preferred to work administratively with the Internal Revenue Service to resolve the collection matters underlying the instant proceeding, and petitioner now desired to dismiss this Tax Court litigation. Subsequently, respondent on October 31, 2024, filed a response to petitioner's motion, advising that there was no objection thereto.
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 petitioner. Accordingly, the foregoing considered, it is
ORDERED that petitioner's just-referenced Motion To Dismiss is granted, and this case is dismissed.