Opinion
24612-22SL
08-15-2023
MARK FLETCHER RAGETTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Mark V. Holmes, Judge.
This collection-due-process case is on the Court's October 2, 2023 trial calendar for Hartford, Connecticut. On August 4, 2023, the parties filed a stipulation agreeing to a dismissal of the case. This is a petitioner's right. See Wagner v. Commissioner, 118 T.C. 330, 332 (2002). It is
ORDERED that this case is dismissed without prejudice. It is also ORDERED that respondent's August 2, 2023 motion for summary judgment is denied as moot.