Opinion
5739-24L
11-13-2024
BOUNTIFUL COW CHEESE COMPANY, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Ronald L. Buch, Judge.
This case is calendared for trial at the session of the Court scheduled to commence on April 7, 2025, in Albuquerque, New Mexico. On November 11, 2024, petitioner filed a Motion to Dismiss in which they state that the Commissioner does not object to the granting of the motion. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien or levy case may be dismissed upon motion by the petitioner. Accordingly, it is
ORDERED that the petitioner's Motion to Dismiss filed November 11, 2024, is granted, and this case is dismissed.