Opinion
9844-23L
02-27-2024
JULIANA K. DIXON, 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 on the Court's Baltimore, Maryland trial session, scheduled to begin April 8, 2024.
On February 15, 2024, petitioner Juliana K. Dixon filed a motion to dismiss therein requesting that the Court dismiss this case by allowing her to voluntarily withdraw her petition of this CDP case. Ms. Dixon further indicates that the Commissioner has no objection to the motion. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a CDP case may be dismissed upon motion by the petitioner. Upon due consideration and for cause, it is
ORDERED that Ms. Dixon's motion to dismiss is granted, and this case is dismissed.