Opinion
13365-23L
01-04-2024
WILLIAM Y. CHRISTIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On December 28, 2023, the parties filed a joint motion to dismiss.
Upon due consideration of the foregoing, and in view of the Court's holding in Wagner v. Commissioner, 118 T.C. 330 (2002), that a petition in a CDP case may be dismissed upon motion by a taxpayer, it is
ORDERED that the parties' joint motion is granted, and this case is dismissed.