Miller v. Comm'r of Internal Revenue

Full title: David P. Miller Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Oct 1, 2021

No. 7078-19L (U.S.T.C. Oct. 1, 2021)

Opinion

7078-19L

10-01-2021

David P. Miller Petitioner v. Commissioner of Internal Revenue Respondent

Albert G. Lauber Judge.

ORDER OF DISMISSAL

Albert G. Lauber Judge.

This collection due process (CDP) case was originally calendared on the Court's October 5, 2020, Portland, Oregon, trial session. On September 10, 2021, petitioner filed a Motion to Dismiss, requesting "to withdraw from this Collection Due Process case." He filed an identical motion on September 14.

In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a petition in a CDP case may be dismissed upon motion by the petitioner. Respondent does not object to the granting of petitioner's Motion. Upon due consideration, it is

ORDERED that petitioner's Motion to Dismiss, filed September 10, 2021, at docket entry #27, is hereby deemed stricken from the record of this case as duplicative. It is further

ORDERED that petitioner's Motion to Dismiss, filed September 14, 2021, at docket entry #29, is granted, and this case is dismissed.

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