Opinion
9536-23SL
12-18-2023
THERESA DICOCCO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Diana L. Leyden Special Trial Judge
This collection case is calendared for trial at the March 11, 2024, Hartford, Connecticut, Trial Session of the Court.
On December 15, 2023, the parties filed a Joint Stipulation of Dismissal. Therein, the parties move to dismiss this collection due process case pursuant to Rule 53 of the Tax Court Rules of Practice and Procedure on the ground that petitioner no longer wishes to pursue this litigation. 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. Upon due consideration and for cause, it is
ORDERED that the parties' Joint Stipulation of Dismissal, filed December 15, 2023, is granted, and this case is dismissed.