Opinion
17863-23L
10-23-2024
JACQUELYN FRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Albert G. Lauber, Judge
This collection due process (CDP) case is calendared for trial at a remote session of this Court scheduled to commence on November 18, 2024. The case concerns a proposed levy action for petitioner's 2013-2020 tax years. Pending before the Court is respondent's Motion for Summary Judgment, to which petitioner has not responded.
On October 21, 2024, petitioner filed an unopposed Motion to Dismiss. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a CDP case may be dismissed voluntarily upon motion by the taxpayer. We will grant the Motion and strike this case from the upcoming trial session.
Upon due consideration, it is
ORDERED that petitioner's Motion to Dismiss, filed October 21, 2024, is granted, and the case is dismissed. It is further
ORDERED that respondent's Motion for Summary Judgment, filed September 18, 2024, is denied as moot. It is further
ORDERED that this case is stricken from the Court's November 18, 2024, remote trial session.