Opinion
7095-18L
02-08-2022
Rich Robins Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Emin Toro, Judge
This case was called and recalled from the calendar for the Court's January 24, 2022, Houston, Texas, remote trial session. Petitioner, specially recognized attorney for petitioner Peter Lowy, of the Texas Bar Association Calendar Call Program, and counsel for respondent appeared and were heard. Petitioner reported to the Court that he wished to withdraw the petition in order to pursue other collection alternatives with the Internal Revenue Service. The undersigned judge retained jurisdiction and directed that any motion to withdraw the petition be filed on or before February 7, 2022. On February 6, 2022, petitioner filed an unopposed Motion to Dismiss (Doc. 53).
In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a case reviewing a collection action such as a lien and/or levy may be dismissed upon motion by petitioner. Upon due consideration, it is hereby
ORDERED that petitioner's Motion to Dismiss is granted, and this case is dismissed.