Larsen v. Comm'r of Internal Revenue

Full title: MARCO B. LARSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 14, 2023

No. 659-23L (U.S.T.C. Jun. 14, 2023)

Opinion

659-23L

06-14-2023

MARCO B. LARSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER OF DISMISSAL

Kathleen Kerrigan Chief Judge

This is a collection due process case. On June 9, 2023, petitioner filed a Motion to Withdraw, requesting that he be permitted to withdraw his petition without prejudice. On June 14, 2023, respondent filed a response stating therein that he has no objection to petitioner's voluntary dismissal of this case. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien and/or levy case may be dismissed upon motion by the petitioner. Accordingly, it is

ORDERED that petitioner's Motion to Withdraw is granted in that this case is dismissed.