Opinion
25125-22L
04-25-2024
RALPH DARNELL ELLIS, 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 April 23, 2024, the parties filed a joint motion to dismiss stating that petitioner Ralph Darnell Ellis requests to voluntarily withdraw his case to work with collections . 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 the joint motion to dismiss is granted, and that this case is dismissed.