Opinion
5105-21L
03-10-2022
ORDER OF DISMISSAL
Juan F. Vasquez, Judge
On February 25, 2022, petitioner filed a motion to dismiss citing Wagner v. Commissioner, 118 T.C. 330 (2002). Petitioner having advised therein that respondent had no objection thereto, it is
ORDERED that petitioner's motion to dismiss is granted and this case is dismissed. 1