Opinion
19518-17L
09-07-2021
Absolute Concrete Services, LLC Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER OF DISMISSAL
Ronald L. Buch Judge.
This case is calendared for trial at the Court's December 6, 2021, New Orleans, Louisiana remote trial session. On August 4, 2021, the Commissioner filed a status report. He attached as Exhibit B from the agent and manager of petitioner (a limited liability company) to the Court a letter stating that the petitioner requests to withdraw the petition. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien or levy case may be dismissed upon motion by the petitioner where there is no prejudice to respondent. We will deem this letter to constitute petitioner's motion. Accordingly, it is
ORDERED that the Clerk shall file a copy of Exhibit B to the Commissioner's status report filed August 4, 2021, as "Petitioner's Motion to Dismiss" as of August 4, 2021. It is further
ORDERED that the petitioner's Motion to Dismiss deemed filed August 4, 2021, is granted and this case is dismissed.
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