Opinion
6595-23SL
08-28-2023
WILLIAM A. SIEBOLD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge.
On August 9, 2023, petitioner filed a Motion to Dismiss. On August 24, 2023, respondent filed a Notice of No Objection thereto. 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 Dismiss is granted and this case is dismissed.