Opinion
24092-22L
11-22-2023
JUAN ANGEL MONTES, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Travis A. Greaves Judge
On October 31, 2023, petitioner filed a Motion to Dismiss. On November 15, 2023, respondent filed a Notice of No Objection to Motion to Dismiss. Upon due consideration, and in view of the Court's holding in Wagner v. Commissioner, 118 T.C. 330 (2002) that a petition in a collection due process case may be dismissed upon motion by the taxpayer, it is
ORDERED that the above-referenced Motion is granted, and this case is dismissed.