Opinion
12768-24
09-11-2024
JENNIFER L. OSBORN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge.
On August 26, 2024, petitioner filed in the above-docketed matter a Motion To Dismiss. Therein, petitioner indicated that she now desired to dismiss the underlying petition in this spousal relief matter for the taxable year 2019. On September 10, 2024, respondent filed a notice of no objection to petitioner's Motion to Dismiss. In Davidson v. Commissioner, 144 T.C. 273 (2015), the Court held that a "stand alone" case under section 6015(e) of the Internal Revenue Code may be dismissed upon motion by the petitioner.
Accordingly, the foregoing considered, it is
ORDERED that the just-referenced Motion To Dismiss is granted, and this case is dismissed.