Opinion
5520-23SL
07-17-2024
IMANI TENE MCDONALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Zachary S. Fried Special Trial Judge
This I.R.C. section 6330(d) case is before the Court on petitioner's Motion to Withdraw, filed July 15, 2024. Petitioner indicates therein that she wishes to have her case dismissed. There is no objection to the granting of the Motion.
Giving due regard to the representations contained in petitioner's Motion, and in view of the Court's holding in Wagner v. Commissioner, 118 T.C. 330 (2002), that a petition in a collection due process case may be dismissed upon motion by a taxpayer, it is
ORDERED that petitioner's Motion to Withdraw is recharacterized as a Motion to Dismiss. It is further
ORDERED that petitioner's Motion to Dismiss is granted, and this case is dismissed.