Opinion
6362-19L
03-09-2022
Stephen P. Rappaport Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Albert G. Lauber, Judge
On October 15, 2021, petitioner filed a motion to remand this collection due process (CDP) case to the IRS Independent Office of Appeals. Respondent responded and represented that he intended to file a motion for summary judgment. We therefore held petitioner's motion to remand in abeyance pending consideration of respondent's motion for summary judgment. Respondent filed a motion for summary judgment on January 20, 2022. We directed petitioner to respond to respondent's motion by February 23, 2022, and we later extended that due date to March 15, 2022.
Instead of filing a response, petitioner filed on March 4, 2022, a Motion to Withdraw his petition with this Court. A taxpayer may voluntarily withdraw his petition in a CDP case. See Wagner v. Commissioner, 118 T.C. 330, 334 (2002). Respondent does not object to the granting of this Motion. In consideration of the foregoing, it is
ORDERED that petitioner's Motion to Remand, filed October 15, 2021, is denied as moot. It is further
ORDERED that respondent's Motion for Summary Judgment, filed January 20, 2022, is denied as moot. It is further
ORDERED that petitioner's Motion to Withdraw, filed March 4, 2022, is granted and this case is dismissed.