Opinion
16876-23L
09-04-2024
SERGIO F. CASTRO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Joseph W. Nega Judge
This case is calendared for trial at the Chicago, Illinois, trial session of the Court scheduled to begin on September 9, 2024.
On September 3, 2024, petitioner filed an unopposed Motion to Dismiss.
A Collection Due Process case can be dismissed upon motion by the petitioner. See Wagner v. Commissioner, 118 T.C. 330, 334 (2002).
Accordingly, it is
ORDERED that petitioner's Motion to Dismiss, filed September 3, 2024, is granted, and this case is dismissed with prejudice.