Opinion
21503-21L
11-09-2022
TONISHIA L. SCOTT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Tamara W. Ashford, Judge.
This levy case is currently calendared for trial at the Session of the Court commencing on November 14, 2022, in Winston-Salem, North Carolina. On October 21, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. On November 7, 2022, respondent contacted the undersigned's chambers and on November 8, 2022, the undersigned held a telephone conference with the parties to discuss the status of this case and the propriety of filing a joint motion to dismiss under Rule 53 of the Tax Court Rules of Practice and Procedure.
On November 8, 2022, the parties filed a Joint Motion to Dismiss. Therein, the parties move to dismiss this case pursuant to Tax Court Rule 53 on the ground that petitioner seeks to voluntarily dismiss the case as authorized by the Court's opinion in Wagner v. Commissioner, 118 T.C. 330 (2002), wherein the Court held that a lien and/or levy case may be dismissed upon motion by the petitioner. Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed October 21, 2022, is denied as moot. It is further
ORDERED that the parties' Joint Motion to Dismiss, filed November 8, 2022, is granted, and this case is dismissed.