Opinion
12445-20SL
02-16-2022
Lee Edwin Martin Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Patrick J. Urda Judge.
This collection due process (CDP) case was previously heard at the Court's January 31, 2022, Columbus, Ohio, remote trial session, and jurisdiction was retained by the undersigned. At the trial session, the Court allowed additional time for petitioner Lee Edwin Martin to file a motion to dismiss.
On February 10, 2022, Mr. Martin 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. We will grant Mr. Martin's motion. Accordingly, it is
ORDERED that Mr. Martin's motion to dismiss is granted, and this case is dismissed.