Opinion
2607-24L
09-26-2024
JASON DIAL & SUSANNE DIAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Travis A. Greaves Judge
On April 15, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Tax Years 2019, 2020, and 2021 as They Relate to the Notice of Intent to Levy Under Section 6330 Issued on December 22, 2022.
On April 30, 2024, the Court issued an Order directing petitioners to, on or before May 21, 2024, file an objection, if any, to respondent's motion.
On July 18, 2024, petitioners filed a Motion for Entry of Decision. The Court will recharacterize this motion as petitioners' Motion to Dismiss.
In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien and/or levy case may be dismissed upon an appropriate motion by the petitioner.
Accordingly, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Tax Years 2019, 2020, and 2021 as They Relate to the Notice of Intent to Levy Under Section 6330 Issued on December 22, 2022 is denied. It is further
ORDERED that petitioners' Motion for Entry of Decision is recharacterized as petitioners' Motion to Dismiss. It is further
ORDERED that petitioners' Motion to Dismiss is granted, and this case is dismissed.