Opinion
2967-24L
12-06-2024
CHRISTOPHER J. GASPAR & JENNIFER K. MAULSBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Elizabeth A. Copeland, Judge.
This case is calendared for trial on December 9, 2024, during the Trial Session of the Court in New York, New York.
On November 18, 2024, Respondent filed with the Court a Motion to Dismiss on Ground of Mootness. On November 18, 2024, Respondent filed with the Court an Amended Motion to Dismiss on Ground of Mootness. Respondent informed the Court that this case should be dismissed as moot on ground that the underlying liability has been fully paid.
On December 2, 2024, Petitioners filed with the Court Petitioners' Unopposed Motion to Withdraw the Petition, which should more properly be characterized as a motion to dismiss. The Petition in this case was timely filed on February 22, 2024. Petitioners requested that, pursuant to Tax Court Rule 53, this case be dismissed without prejudice.
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 a Petitioner.
For cause, it is
ORDERED that Respondent's Motion to Dismiss on Ground of Mootness, filed with the Court on November 18, 2024, is denied as moot. It is further
ORDERED that Petitioners' Unopposed Motion to Withdraw the Petition, filed with the Court on December 2, 2024, is renamed as Petitioners' Unopposed Motion to Dismiss.
ORDERED that Petitioners' Unopposed Motion to Dismiss, filed with the Court on December 2, 2024, is granted and this case is dismissed.