Opinion
6140-23L
01-22-2024
DESMOND HARLEY, 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 December 28, 2023, petitioner Desmond Harley filed a motion to dismiss therein requesting that the Court dismiss this case by allowing him to voluntary withdraw his petition for this CDP case. Mr. Harley further indicated 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 Mr. Harley's motion to dismiss is granted, and this case is dismissed.