Opinion
3019-24L
09-19-2024
JOHN O. TAYLOR & NANCY TAYLOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Christian N. Weiler, Judge.
This case is calendared for trial on the Court's San Francisco, California, trial session beginning at 10:00 am on Monday, January 6, 2025. On September 5, 2024, petitioners filed a voluntary Motion to Withdraw, to which respondent does not object. This Court has stated that we have broad discretion to determine whether to grant a voluntary dismissal so long as the opposing party is not prejudiced by such dismissal in matters involving Internal Revenue Service (IRS) administrative determinations. Stein v. Commissioner, 156 T.C. 167 (2021); Wagner v. Commissioner, 118 T.C. 330 (2002).
Upon due consideration of the foregoing, it is hereby
ORDERED that this case is stricken from the Court's San Francisco, California, trial session beginning January 6, 2025. It is further
ORDERED that petitioners' Motion to Withdraw is hereby granted and this case is dismissed.