Opinion
6873-22L
06-02-2023
GEORGE W. BYERS FBO ELIZABETH ANN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Alina I. Marshall, Judge
On May 31, 2023, petitioner filed with the Court a Motion to Dismiss in which petitioner states that respondent does not object to the granting of petitioner's motion. 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 petitioner. Premises considered, it is
ORDERED that petitioner's Motion to Dismiss, filed May 31, 2023, is granted and this case is dismissed.