Opinion
12558-23SL
09-12-2023
BOLLER LOGISTICS, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On September 5, 2023, the Court received a Letter explaining that petitioner would like to "pay my balance in full." Because this is a collection case, the Court interprets the letter as petitioner's motion to withdraw the petition and will recharacterize it as such and proceed accordingly. See Wagner v. Commissioner, 118 T.C. 330 (2002).
Upon due consideration, it is therefore
ORDERED that the Letter filed September 5, 2023, is hereby recharacterized as petitioner's Motion to Withdraw. It is further
ORDERED that respondent shall, on or before October 2, 2023, file an objection, if any, to the above-referenced motion.