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Carter v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 9713-22L (U.S.T.C. Nov. 30, 2022)

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.


Summaries of

Carter v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 9713-22L (U.S.T.C. Nov. 30, 2022)
Case details for

Carter v. Comm'r of Internal Revenue

Case Details

Full title:MARTIN J. CARTER & DEBORAH L. CARTER, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 30, 2022

Citations

No. 9713-22L (U.S.T.C. Nov. 30, 2022)