Oliveras v. Comm'r of Internal Revenue

Full title: R. Martin Oliveras & Berkis Oliveras Petitioners v. Commissioner of…

Court: United States Tax Court

Date published: Jan 4, 2022

No. 24973-21SL (U.S.T.C. Jan. 4, 2022)

Opinion

24973-21SL

01-04-2022

R. Martin Oliveras & Berkis Oliveras Petitioners v. Commissioner of Internal Revenue Respondent

Maurice B. Foley, Chief Judge

ORDER OF DISMISSAL

Maurice B. Foley, Chief Judge

On October 20, 2021, and November 30, 2021, petitioners filed in the above-docketed matter letters requesting that this collection proceeding for the taxable years 2016, 2017, and 2018 case be dismissed.

In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien and/or levy case may be dismissed upon motion by the petitioner. Accordingly, the foregoing considered, it is

ORDERED that petitioners' letter filed October 20, 2021, shall be recharacterized as a Motion To Dismiss. It is further

ORDERED that petitioners' letter filed November 30, 2021, shall be recharacterized as a First Amendment to Motion To Dismiss. It is further

ORDERED that petitioners' just-referenced Motion To Dismiss, as amended, is granted, and this case is dismissed.