Opinion
20439-21SL
01-26-2022
Three D Hoodings, LP Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Maurice B. Foley Chief Judge
On November 8, 2021, petitioner filed a Motion To Dismiss. On January 24, 2022, respondent filed a Notice of No Objection to Motion to Dismiss. 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.