Opinion
21012-22L
03-23-2023
PAUL D. RODRIGUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones, Judge
This collections due process case is on the calendar of the Court's April 24, 2023 trial session for New York City, New York. On February 22, 2023, respondent filed a Motion for Summary Judgment. By Order dated February 24, the Court directed petitioner to file an objection or response to respondent's motion on or before March 17.
On March 20, petitioner filed a Motion to Dismiss pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002). In Wagner, the Court held that a lien and/or levy case may be dismissed upon motion by the petitioner where there is no prejudice to respondent. Petitioner's motion represents that respondent does not object to it. In light of this representation in the context of petitioner's Motion to Dismiss, the Court will deny (without prejudice) respondent's Motion for Summary Judgment. The Court notes that petitioner's motion also requests that,
The Motion to Dismiss appears to have been mailed on March 17.
any collections actions occur after June 15 of this year in order to give the IRS time to review supporting documents that [were] provided for an audit reconsideration as petitioners have been advised that it will take the IRS 6 weeks or more to review and make a determination.
In light of petitioner's request, the Court will hold petitioner's Motion to Dismiss in abeyance. Likewise, petitioner is reminded that tax clinics and bar-sponsored calendar call programs provide important advice and assistance to many low income, self-represented taxpayers who have disputes with the Internal Revenue Service. Information about clinics is available on the Court's website (www.ustaxcourt.gov/clinics.html).
Accordingly, it is
ORDERED that this case is stricken from the above-referenced trial session and the parties are excused from appearing on April 24, 2023. It is further
ORDERED that respondent's Motion for Summary Judgment, filed February 22, 2023, is denied without prejudice. It is further
ORDERED that petitioner's Motion to Dismiss, filed March 20, 2023, is held in abeyance. It is further
ORDERED that, on or before June 20, 2023, the parties shall file a status report (jointly if possible, otherwise independently) to inform the Court of the then-present status of this case. It is further
ORDERED that jurisdiction is retained by the undersigned.