Opinion
1110-23L
04-02-2024
JOHN K. SIMRALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
PATRICK J. URDA JUDGE.
This case is currently calendared for trial at the Court's Jackson, Mississippi trial session, scheduled to begin April 29, 2024.
On February 27, 2024, the Commissioner filed a motion for summary judgment. The Court had directed petitioner John K. Simrall to file a response to the motion for summary judgment. In lieu of a response, Mr. Simrall filed a motion to dismiss. 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 petitioner.
Accordingly, it is
ORDERED that Mr. Simrall's motion to dismiss, filed March 21, 2024, is granted, and this case is dismissed. It is further
ORDERED that the Commissioner's motion for summary judgment is denied as moot.