-5-
collection action. Section 6320 was added to the Code as part of
the Internal Revenue Service Restructuring and Reform Act of
1998, Pub. L. 105-206, sec. 3401, 112 Stat. 685, 746, and that
act made no amendment to section 7459(d), which finds its roots
in section 906(c) of the Revenue Act of 1926, ch. 27, 44 Stat.
107. Nor do we know of any provision in the Code that would
require us, upon a dismissal of a collection action filed under
section 6320(c), to enter a decision for the Commissioner
consistent with the underlying notice of determination. Whereas
the relevant legislative history supported our holding in Dorl v.
Commissioner, supra, we are unaware of any legislative history
that would support a holding contrary to that which we reach
herein.
Our granting of petitioners’ motion is supported by rule
41(a)(2),5 which we consult given the absence in our Rules of a
5 In relevant part, rule 41 provides:
Rule 41. Dismissal of Actions
(a) Voluntary Dismissal: Effect Thereof.
(1) By Plaintiff; by Stipulation. * * *
an action may be dismissed by the plaintiff
without order of court (i) by filing a notice
of dismissal at any time before service by
the adverse party of an answer or of a motion
for summary judgment, whichever first occurs,
or (ii) by filing a stipulation of dismissal
signed by all parties who have appeared in
the action. Unless otherwise stated in the
notice of dismissal or stipulation, the
dismissal is without prejudice, except that a
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