Opinion
4406-24L
09-17-2024
AFTER HOURS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On September 12, 2024, the parties filed a joint 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 the parties' joint Motion to Dismiss is granted and this case is dismissed.