Opinion
26788-22
09-29-2023
KATHLEEN C. PORTES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Diana L. Leyden, Special Trial Judge.
This case is not currently calendared for trial. On November 30, 2022, petitioner filed a Petition in this case in response to a notice of determination dated September 2, 2022, denying her relief from joint and several liability under I.R.C. section 6015(b), (c), and (f) for tax years 2005 and 2006.
On September 25, 2023, petitioner filed a Withdrawal of Petition, which the Court understands to be a motion to dismiss. Petitioner states in her motion that she withdraws her Petition. Respondent's position on the granting of the motion is unknown. Cases such as petitioner's are referred to as "stand alone" innocent spouse relief cases, in that they are independent of any deficiency proceeding. In Davidson v. Commissioner, 144 T.C. 273, 279 (2015), the Court held that a "stand alone" innocent spouse relief case may be dismissed upon motion by the petitioner.
Upon due consideration and for cause, it is
ORDERED that petitioner's Motion to Withdraw, filed September 25, 2023, is recharacterized as petitioner's Motion to Dismiss. It is further
ORDERED that petitioner's Motion to Dismiss is granted, and this case is dismissed.