Opinion
7162-19L
04-04-2024
B & K CONTRACTING, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Cary Douglas Pugh, Judge
On April 3, 2024, petitioner filed a Motion To Dismiss advising that respondent does not object. 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 petitioner. Accordingly, it is hereby
ORDERED that petitioner's Motion To Dismiss, filed April 3, 2024, is granted, and this case is dismissed.