Opinion
5711-22L
05-28-2024
LUIS BULAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Elizabeth Crewson Paris Judge
This case is before the Court on a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330, dated January 19, 2022, for petitioner's taxable years 2008, 2009, and 2010. On April 30, 2024, docket entry 30, petitioner filed a Motion to Dismiss pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002). Petitioner's Motion indicates that respondent does not object to the granting of this Motion. In Wagner, the Court held that a lien and/or levy case may be dismissed upon a motion by the petitioner where there is no prejudice to respondent.
After due consideration, it is
ORDERED that petitioner's Motion to Dismiss, filed April 30, 2024, at docket entry 30, is granted, and this case is dismissed.