Opinion
36061-21SL
05-19-2023
JOSEPH M. ADAMCZYK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Ronald L. Buch, Judge.
This case is calendared for trial at the June 5, 2023, Honolulu, Hawaii trial session. On May 17, 2023, Mr. Adamczyk filed a document titled "Request for Dismissal of Petition." This document should be recharacterized as a Motion to Dismiss. 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. Accordingly, it is
ORDERED that the Petitioner's "Request for Dismissal of Petition" filed May 17, 2023, is recharacterized as Petitioner's "Motion to Dismiss." It is further
ORDERED that Petitioner's Motion to Dismiss filed May 17, 2023, is granted and this case is dismissed.