Opinion
16086-23L
11-07-2024
DAVID R. FULGHAM, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Tamara W. Ashford, Judge.
This collection due process (CDP) case is currently calendared for trial at the Session of the Court commencing on November 18, 2024, in Philadelphia, Pennsylvania. On September 13, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. By Order served on the parties on September 18, 2024, the Court ordered petitioner to show cause in writing, on or before October 18, 2024, why this case should not be dismissed for lack of prosecution. On November 4, 2024, petitioner filed an unopposed Motion to Dismiss, requesting that the Court dismiss his CDP case on the ground that he no longer wishes to have the Court review the Notice of Determination issued to him.
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 hereby
ORDERED that the Court's Order to Show Cause, served on the parties on September 18, 2024, is discharged. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed September 13, 2024, is denied as moot. It is further
ORDERED that petitioner's Motion to Dismiss, filed November 4, 2024, is granted, and this case is dismissed.