Opinion
4383-24L
07-19-2024
JAMIE BAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On July 18, 2024, petitioner filed in the above-docketed matter a Motion To Dismiss. Therein, petitioner indicated that the issues involved in this collection matter for the taxable year 2017 were being addressed administratively through the resolution of a related case, and petitioner now desired to dismiss the underlying petition. Petitioner additionally represented that respondent does not object to the granting of the 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. Accordingly, the foregoing considered, it is
ORDERED that petitioner's just-referenced Motion To Dismiss is granted, and this case is dismissed.