Opinion
12338-22SL
03-18-2024
GERARDO PASCUAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Adam B. Landy Special Trial Judge
This case is calendared for trial at the Court's Los Angeles, California, small tax case trial session commencing on May 20, 2024.
On March 15, 2024, Mr. Pascual filed a Motion to Dismiss representing therein he wishes to voluntarily withdraw his petition for this collection due process case under Internal Revenue Code section 6330. 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.
Accordingly, it is
ORDERED that Mr. Pascual's Motion to Dismiss, filed March 15, 2024, is granted, and this case is dismissed.