Opinion
17442-23L
11-13-2024
WILLIAM BRANDENSTEIN & JENNIFER BRANDENSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 12, 2024, petitioners filed a Motion to Withdraw, indicating therein that they wish to withdraw the petition in this case. 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, it is
ORDERED that petitioners' Motion to Withdraw is recharacterized as a Motion to Dismiss. It is further
ORDERED that, on or before December 4, 2024, respondent shall file an Objection, if any, to petitioners' Motion to Dismiss.