Swanson v. Comm'r of Internal Revenue

Full title: MARK R. SWANSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Mar 24, 2023

No. 7237-22L (U.S.T.C. Mar. 24, 2023)

Opinion

7237-22L

03-24-2023

MARK R. SWANSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Richard T. Morrison, Judge

ORDER OF DISMISSAL

Richard T. Morrison, Judge

This case is before the Court on a Notice of Determination Concerning Collection Action(s) under Sections 6320 or 6330, dated March 7, 2022, for petitioner's taxable period ending December 31, 2018.

On March 20, 2023, petitioner filed a Motion to Dismiss pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002). Therein, petitioner represents that respondent does not object to petitioner's Motion to Dismiss.

In Wagner, the Court held that a lien and/or levy case may be dismissed upon motion by the petitioner where there is no prejudice to respondent.

After due consideration and for cause, it is

ORDERED that petitioner's March 20, 2023 Motion to Dismiss is granted and this case is dismissed.