Opinion
18704-22L
10-26-2023
ANALYSIS PLUS INCORPORATED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
This collection due process (CDP) case is calendared for trial at the November 13, 2023, Trial Session of the Court in Detroit, Michigan.
On October 17, 2023, petitioner filed with the Court a Joint Motion to Dismiss. Petitioner informed the Court that they consent to a dismissal of the petition in this case, as petitioner does not wish to pursue the case. Petitioner has informed the Court that respondent does not object to the granting of this motion. 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 (or by extension, a motion in which petitioner joins).
Upon due consideration, and for cause, it is
ORDERED that petitioner's Motion to Dismiss, filed with the Court on October 17, 2023, is granted and this case is dismissed.