Opinion
11262-23L
09-26-2024
MICHAEL K. HALPERN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Emin Toro, Judge
This collection due process (CDP) case is currently calendared for trial during the Court's September 30, 2024, Portland, Oregon, trial session.
On September 17, 2024, the Court received petitioner's Letter dated September 16, 2024, that contains a copy of a Letter dated May 27, 2024. The document was apparently sent to the Court's Portland, Oregon, field courtroom, which is not equipped to receive court mail. Petitioner's Letter provides that "[o]n March 11, 2024, the Bankruptcy Court discharged me from debt including the IRS debt that this trial is for. Thus, I respectfully request that your honor dismiss the case."
Also attached to petitioner's Letter dated September 16, 2024, is a copy of a Letter dated August 16, 2024. This document was also sent to the Court's Portland, Oregon, field courtroom. Petitioner's Letter provides that he had "not received any response from the court and was instructed by [his] attorney to write []again." Petitioner's Letter includes a similar request to dismiss the case as in the Letter dated May 27, 2024.
On July 29, 2024, respondent filed a Motion for Summary Judgment (Doc. 12). By Order served August 2, 2024, petitioner was directed to file on or before September 3, 2024, a response to respondent's Motion. The Order further directed respondent to file on or before September 13, 2024, a reply to petitioner's response or, if petitioner failed to file a response, a status report. On September 13, 2024, respondent filed a Status Report (Doc. 15).
The Court notes that petitioner's Letter dated September 16, 2024, also includes a copy of Form 668, Certificate of Release of Federal Tax Lien.
On September 26, 2024, the Court held a conference call with the parties to discuss, among other things, respondent's Motion for Summary Judgment and petitioner's Letter dated September 16, 2024. During the call petitioner again requested that the case be dismissed. Respondent had no objection to petitioner's request.
In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a collection due process case may be dismissed upon motion by the petitioner.
Upon due consideration, it is hereby
ORDERED that petitioner's Letter dated September 16, 2024 (Doc. 17) is recharacterized as petitioner' Motion to Withdraw Petition. It is further
ORDERED that respondent's Motion for Summary Judgment (Doc. 12) is denied as moot. It is further
ORDERED that petitioner's Motion to Withdraw Petition is granted in that this case is dismissed.