Opinion
2211-21L
10-28-2022
BRYAN CHRISTOPHER GORMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Joseph W. Nega, Judge
On October 17, 2022, this collection due process (CDP) case was called from the calendar at the remote trial session of the Court for cases in which San Antonio, Texas was the designated place of trial. Both parties appeared and were heard.
This case was recalled the same afternoon, at which time the Court was informed of petitioner's intention to withdraw his case in order to pursue this matter administratively. We retained jurisdiction over this case at that time.
On October 24, 2022, petitioner filed a Motion to Dismiss, seeking for the Court to voluntarily dismiss his case without prejudice. Petitioner represents that respondent does not object to the granting of the Motion to Dismiss.
A CDP case can be dismissed without prejudice. See Wagner v. Commissioner, 118 T.C. 330 (2002). Accordingly, it is
ORDERED that petitioner's Motion to Dismiss, filed October 24, 2022, is granted, and this case is dismissed without prejudice.