Opinion
4963-23L
04-22-2024
GAYLIN A. LARSON & DIANE M. LARSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Mark V. Holmes, Judge
This collection-due-process case is on the Court's May 20, 2024 trial calendar for St. Paul, Minnesota. On February 21, 2024 petitioners moved to dismiss their case without prejudice. See Wagner v. Commissioner, 118 T.C. 330, 332 (2002). Respondent does not object, so it is
ORDERED that petitioners' motion to dismiss is granted, and this case is dismissed without prejudice.