Opinion
13715-20L
09-27-2021
William Jay Francis, II Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
L. PAIGE MARVEL, JUDGE
On August 30, 2021, petitioner filed an unopposed Motion to Dismiss. Petitioner states in his motion, among other things, that he wants to dismiss this collection due process case in accordance with Wagner v. Commissioner, 118 T.C. 330 (2002); Estate of Ming v. Commissioner, 62 T.C. 519 (1974); I.R.C. sec. 7459(d). In Wagner v. Commissioner, 118 T.C. 330, the Court held that a lien and/or levy case may be dismissed upon motion. Accordingly, it is
ORDERED that petitioner's Motion to Dismiss, filed August 30, 2021, is granted, and this case is dismissed.
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