Opinion
11762-20L
10-25-2022
DANIEL S. TRIGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
David Gustafson, Judge
This is a "collection due process" ("CDP") case filed pursuant to section 6330(d). On October 14, 2022, petitioner Daniel S. Triggs filed a letter (Doc. 20) that we construed (see Doc. 21) as motion to dismiss. The document states:
Please be advised that I wish to discontinue the litigation of this matter and request that the Court issue the appropriate order to dismiss the appeal and return the matter to the Internal Revenue Service.
The Commissioner does not object. (See Doc. 22.) A CDP case can be dismissed without prejudice. See Wagner v. Commissioner, 118 T.C. 330 (2002). It is
ORDERED that the Commissioner's motion for summary judgment filed in April 2022 (Doc. 11) is denied as moot. It is further
ORDERED that Mr. Triggs's motion to dismiss is granted, and this case is dismissed.