Opinion
17069-23
12-27-2023
CURT DREYFUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 8, 2023, the Commissioner (respondent) filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss) on the grounds that the Petition was not filed within the time prescribed in the Internal Revenue Code. On December 21, 2023, respondent filed a Motion to Withdraw his motion to dismiss. Respondent indicates that petitioner has no objection to the granting of the Motion to Withdraw.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion to Withdraw is granted and respondent's Motion to Dismiss for Lack of Jurisdiction, filed December 8, 2023, is deemed withdrawn.