Opinion
8610-21L
01-12-2022
Studio Bleu Ashburn, LLC Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Maurice B. Foley Chief Judge
On January 9, 2022, petitioner filed in the above-docketed matter a document in the nature of a Motion To Dismiss, albeit mischaracterized as a "Motion To Withdraw". Therein, petitioner indicated that the issues involved in this collection matter for the taxable periods 2014, 2015, 2016, and 2018 had been resolved administratively, and petitioner now desired to remove the underlying petition from the docket. Petitioner additionally represented that respondent did not object to the granting of the 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 petitioner. Accordingly, the foregoing considered, it is
ORDERED that petitioner's document filed January 9, 2022, shall be recharacterized as a Motion To Dismiss. It is further
ORDERED that petitioner's just-referenced Motion To Dismiss is granted, and this case is dismissed. 1