Meyers v. Comm'r of Internal Revenue

Full title: HENRY A. MEYERS, JR. & CHARLENE A. MEYERS, Petitioners v. COMMISSIONER OF…

Court: United States Tax Court

Date published: Dec 11, 2023

No. 18457-22L (U.S.T.C. Dec. 11, 2023)

Opinion

18457-22L

12-11-2023

HENRY A. MEYERS, JR. & CHARLENE A. MEYERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lewis R. Carluzzo Chief Special Trial Judge.

ORDER OF DISMISSAL

Lewis R. Carluzzo Chief Special Trial Judge.

This I.R.C. section 6330(d) case, set for trial during the Jacksonville, Florida, trial session scheduled to begin on December 4, 2023, is before the Court on petitioner's motion to dismiss, filed December 2, 2023. In their motion, petitioners request dismissal of the case, "without prejudice".

A hearing was conducted on petitioner's motion in Jacksonville, Florida, on December 4, 2023. There was no appearance by petitioners or their attorney. Counsel for respondent appeared and was heard.

Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is

ORDERD that petitioners' motion is granted to the extent that the case is dismissed. Because nothing in petitioners' motion explains the need to have the case dismissed without prejudice, it is further

ORDERED that so much of petitioners' motion is denied that requests the dismissal to be without prejudice.