Opinion
22331-19L
10-28-2021
Chen International Trading Company, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL
Courtney D. Jones, Judge
This case is before the Court on a Notice of Determination Concerning Collection Action(s) Under Sections 6320 and 6330, dated November 19, 2019, for petitioner's taxable year 2015. On October 25, 2021, petitioner filed a Motion to Dismiss pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002). Respondent does not object to petitioner's Motion to Dismiss. In Wagner, the Court held that a lien and/or levy case may be dismissed upon motion by the petitioner where there is no prejudice to respondent.
After due consideration and for cause, it is
ORDERED that petitioner's Motion to Dismiss, filed October 25, 2021 (docket entry no. 19), is granted and this case is dismissed.