Rule 24. Dismissal of Small Tax Claims Cases

A taxpayer may dismiss a Small Tax Claims case by filing a Notice of Dismissal with the Clerk's Office before an opposing party serves either an answer or a motion for summary judgment. A Small Tax Claims case also may be dismissed by order of the Tax Court based on a stipulation of dismissal signed by all parties who have appeared. The dismissal order may be signed by a judge, an authorized court commissioner, Tax Court clerk, or deputy clerk. A dismissal by the taxpayer is with prejudice, meaning a taxpayer is barred from bringing a later case on the same claim for the same tax period.