Opinion
25621-21SL
09-30-2022
JAMES B. BROWN & JESSICA O. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Travis A. Greaves Judge
On September 27, 2022, petitioners filed a motion to dismiss. 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(s). Petitioners having represented that respondent has no objection to the granting of the motion, it is
ORDERED that petitioners' motion to dismiss is granted, and this case is dismissed.