Opinion
14253-20L
08-17-2021
Terri S. Gutierrez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Emin Toro Judge
This case is currently set for trial at the Court's November 15, 2021, Dallas, Texas, remote trial session. On July 26, 2021, petitioner filed a Motion to Dismiss (Doc. 7). On August 13, 2021, respondent filed a Notice of No Objection to Motion to Dismiss (Doc. 10).
In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a case reviewing a collection action such as a lien and/or levy may be dismissed upon motion by petitioner. Upon due consideration, it is hereby
ORDERED that petitioner's Motion to Dismiss is granted, and this case is dismissed.