Opinion
20169-23S
02-29-2024
DAVID W. JEWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On February 2, 2024, petitioner David W. Jewell filed a Motion to Dismiss. In Mainstay Bus. Sols. v. Commissioner, 156 T.C. 98 (2021), the Court ruled that a petition challenging the Internal Revenue Service's determination with respect to a claim for interest abatement under Internal Revenue Code § 6404(h)(1)(A)(i) (or failure of the IRS to make a determination within 180 days after a claim for interest abatement) may be dismissed upon a motion by petitioner. On February 27, 2024, respondent filed a Notice of No Objection to Motion to Dismiss.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's above-referenced Motion to Dismiss is granted and this case is dismissed.