Opinion
17605-21L
03-11-2022
Vitoleonard Scarola & Jaylen Scarola Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Joseph W. Nega Judge.
This case is presently calendared for in-person trial at the session of the Court scheduled to commence Monday, May 2, 2022, in San Diego, California.
On February 28, 2022, petitioner filed a Motion to Withdraw representing therein that petitioners wish to voluntarily withdraw their petition for this collection due process case under Internal Revenue Code section 6330. In that motion, petitioner indicates that there is no objection by respondent to the granting of petitioner's motion.
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 petitioners.
Accordingly, it is
ORDERED that petitioners' Motion to Withdraw filed February 28, 2022, is granted, and this case is dismissed.