Opinion
9713-22L
11-30-2022
MARTIN J. CARTER & DEBORAH L. CARTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Christian N. Weiler, Judge.
This case is calendared for trial on the Court's February 21, 2023, Mobile, Alabama trial session. On November 23, 2022, petitioners, by and through their counsel of record, 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 petitioners.
Accordingly, it is
ORDERED that this case is stricken for trial from the Court's Mobile, Alabama trial session beginning on February 21, 2023. It is further
ORDERED that petitioners' Motion to Dismiss is hereby granted and this case is dismissed.