Opinion
12021-21L
10-17-2022
SERGIO RODARTE & RAMONA RODARTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Travis A. Greaves, Judge.
On October 11, 2022, petitioners filed a Motion to Dismiss. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien or levy case may be dismissed upon motion by the taxpayer. Petitioners having represented that respondent has no objection to the granting of the Motion, it is
ORDERED that petitioners' Motion is granted. This case is stricken from the Court's January 9, 2023, El Paso, Texas, trial session and dismissed.