Opinion
3198-23SL
03-25-2024
LYNDA K. LEMASTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the April 2, 2024, Columbus, Ohio, Trial Session of the Court.
On March 25, 2024, the Court held a telephone conference with the parties. That same day petitioner filed a Motion to Dismiss. Therein, the parties move to dismiss this collection due process case pursuant to Rule 53 of the Tax Court Rules of Practice and Procedure on the ground that petitioner no longer wishes to pursue this litigation. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien and/or levy case may be dismissed upon motion by the petitioner. Respondent has no objection to the granting of this motion.
Upon due consideration and for cause, it is
ORDERED that petitioner's Motion to Dismiss, filed March 25, 2024, is granted, and this case is dismissed without prejudice.