Opinion
11959-20L
03-26-2024
GERARD CAMPBELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Patrick J. Urda, Judge.
This collection due process (CDP) case is currently calendared for trial at the Court's Jackson, Mississippi trial session, scheduled to begin April 29, 2024.
On March 21, 2024, petitioner Gerard Campbell filed a motion to dismiss. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien/levy case may be dismissed upon motion by a taxpayer. Accordingly, it is
ORDERED that Mr. Campbell's motion to dismiss is granted, and that this case is dismissed.