Opinion
104-20SL
04-13-2023
MARY ELLEN BUTLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Adam B. Landy, Special Trial Judge.
This collection due process (CDP) case is calendared for trial at the Court's standalone remote session commencing on May 22, 2023. On April 12, 2023, the parties filed a Joint Motion to Dismiss. This Court has held that a CDP case involving a lien and/or levy case may be dismissed upon motion by the petitioner. Wagner v. Commissioner, 118 T.C. 330 (2002).
Accordingly, and upon due consideration, it is
ORDERED that the parties' Joint Motion to Dismiss, filed April 12, 2023, is granted, and this case is dismissed.