From Casetext: Smarter Legal Research

Patterson v. Comm'r of Internal Revenue

United States Tax Court
Nov 2, 2022
No. 1989-21L (U.S.T.C. Nov. 2, 2022)

Opinion

1989-21L

11-02-2022

ROLAND N. PATTERSON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL

Courtney D. Jones, Judge

This case is before the Court on a Notice of Determination Concerning Collection Action(s) Under Sections 6320 or 6330, dated January 5, 2021, for petitioner's taxable years 2011-13. On October 3, 2022, petitioner filed a Motion to Dismiss. Respondent filed a Notice of No Objection to petitioner's Motion to Dismiss on October 11, 2022. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien or levy case may be dismissed upon motion by the petitioner where there is no prejudice to respondent.

After due consideration and for cause, it is

ORDERED that petitioner's aforementioned motion is granted and this case is dismissed.


Summaries of

Patterson v. Comm'r of Internal Revenue

United States Tax Court
Nov 2, 2022
No. 1989-21L (U.S.T.C. Nov. 2, 2022)
Case details for

Patterson v. Comm'r of Internal Revenue

Case Details

Full title:ROLAND N. PATTERSON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 2, 2022

Citations

No. 1989-21L (U.S.T.C. Nov. 2, 2022)