Opinion
15972-22L
05-10-2024
JILL CAROL SAVIN & ROBERT J. COOK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Patrick J. Urda Judge
Petitioners Jill Carol Savin and Robert J. Cook filed their petition to commence this collection due process (CDP) case on July 11, 2022.
On January 23, 2024, the Commissioner filed a motion to dismiss for lack of prosecution, detailing his counsel's attempts to reach the petitioners regarding their case. The Court thereafter issued an Order directing petitioners to file a response to the motion. No response was filed by petitioners.
This case was called and recalled from the calendar during the Court's April 8, 2024, Baltimore, Maryland trial session. Counsel for the Commissioner appeared and was heard. Ms. Savin appeared at the recall and orally moved to dismiss this case. The Court decided to retain jurisdiction of this case and directed the parties to provide a status report in about a month.
On May 7, 2024, the parties filed a joint status report stating that petitioners still wish to have their case dismissed so that they can work with the IRS administratively to resolve their tax liability, which is permitted in this case. See Wagner v. Commissioner, 118 T.C. 330 (2002) (finding that a lien and/or levy case may be dismissed upon motion by petitioner).
Upon due consideration and for cause, it is
ORDERED that petitioners' oral motion to dismiss this case is granted, and this case is dismissed. It is further
ORDERED that the Commissioner's motion to dismiss for lack of prosecution is denied as moot.