Opinion
11486-20L
10-18-2021
Michael L. Smith Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Christian N. Weiler Judge
This case is calendared for trial on the Court's December 13, 2021 Jacksonville, Florida remote trial session. On August 24, 2020, petitioner filed his Petition as a result of a Notice of Federal Tax Lien filed by the IRS, pursuant to I.R.C. section 6320. On October 8, 2021 respondent filed a Motion for Summary Judgment. On October 13, 2021, petitioner, through his counsel, filed a Motion to Dismiss pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002). The motions states that respondent has no objection to the granting of the motion to dismiss.
Upon due consideration and for cause, it is
ORDERED that this case is stricken for trial from the Court's December 13, 2021 Jacksonville, Florida remote trial session. It is further
ORDERED that respondent's Motion for Summary Judgment filed on October 8, 2021 is denied as moot. It is further
ORDERED that petitioner's Motion to Dismiss filed October 13, 2021 is granted, and this case is dismissed.