Opinion
7919-23L
09-27-2024
JOSEPH H. LOWE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Patrick J. Urda, Judge
This collection due process (CDP) case is calendared for trial at the Court's Birmingham, Alabama trial session, scheduled to begin October 15, 2024.
On August 14, 2024, the Commissioner filed a motion for summary judgment. Thereafter, petitioner Joseph H. Lowe filed his response and the Commissioner filed his reply to the response. On September 25, 2024, petitioner Joseph H. Lowe filed a motion to dismiss. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a CDP case may be dismissed upon motion by the petitioner.
Upon due consideration, it is ORDERED that the Commissioner's motion for summary judgment is denied as moot. It is further
ORDERED that Mr. Lowe's motion to dismiss, filed September 25, 2024, is granted, and this case is dismissed.