Opinion
12468-21L
12-13-2021
Evangel Christian Academy, Inc Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Richard T. Morrison, Judge.
This case is before the Court on a Notice of Determination Concerning Collection Action(s) Under Section 6320 and 6330, for petitioner's Form 941 Employment Tax liabilities for the taxable periods ending June 30, 2017, June 30, 2019, September 30, 2019, and December 31, 2019. On December 3, 2021, petitioner filed a Motion to Dismiss pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002). Respondent does not object to petitioner's Motion to Dismiss. In Wagner, the Court held that a lien and/or levy case may be dismissed upon motion by the petitioner where there is no prejudice to respondent.
After due consideration and for cause, it is
ORDERED that petitioner's Motion to Dismiss is granted and this case is dismissed.