Opinion
115-24L
07-01-2024
JASON ZAMORA & SAMANTHA G. ZAMORA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
David Gustafson Judge
On June 21, 2024, petitioners filed a motion (Doc. 11) to voluntarily dismiss this "collection due process" ("CDP") case. As we held in Wagner v. Commissioner, 118 T.C. 330 (2002), a CDP case may be dismissed upon motion by the petitioner. On June 28, 2024, the Commissioner filed a motion (Doc. 13), stating that there is no object to petitioners' motion. Accordingly, it is
ORDERED that petitioners' motion to dismiss is granted, and this case is dismissed.