Opinion
11631-20
10-14-2021
Helena Kate Manwiller, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL
Courtney D. Jones Judge
This case is scheduled for trial at the remote trial session of the Court scheduled to commence at Baltimore, Maryland, on November 1, 2021. Petitioner timely filed a "stand alone" petition with this Court, in response to respondent's final determination denying petitioner relief from joint and several liability under I.R.C. section 6015. On October 8, 2021, petitioner filed a motion to dismiss seeking to voluntarily dismiss this case. Therein, petitioner advised that respondent does not object to the granting of petitioner's motion.
This Court in Davidson v. Commissioner, 144 T.C. 273 (2015) has held that a "stand alone" petition to a final determination denying petitioner relief from joint and several liability under I.R.C. section 6015 may be dismissed upon a motion of the petitioner. Accordingly, it is
ORDERED that petitioner's motion to dismiss filed on October 8, 2021, is granted and this case is dismissed.
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