Opinion
1790-21L
12-12-2023
JASON WILLIAM KUHN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Elizabeth Crewson Paris, Judge
This case is calendared for trial at the Mobile, Alabama, Trial Session of the Court beginning February 21, 2024.
On December 16, 2020, respondent issued to Petitioner a Notice of Determination Concerning Collection Actions under IRC Sections 6320 or 6330 of the Internal Revenue Code for the Petitioner's taxable years 2014, 2015, and 2016. On January 21, 2021, the Petitioner filed a petition to have the Court review the Notice of Determination.
On December 11, 2023, docket entry 15, the parties filed a Joint Motion to Dismiss requesting the Court dismiss this case by allowing the Petitioner to voluntarily withdraw his Petition for this Collection Due Process case. The Joint Motion to Dismiss indicates that the Petitioner no longer wishes to have the Court review the Notice of Determination and requests the Court to dismiss the case. Wagner v. Commissioner, 118 T.C. 330 (2002).
In Wagner, the Court held that a lien and/or levy case may be dismissed upon motion by the Petitioner where there is no prejudice to respondent.
After due consideration, it is
ORDERED that the parties' Joint Motion to Dismiss, filed December 11, 2023, docket entry 15, is granted, and this case is dismissed.