Opinion
29651-21L
04-19-2022
CHICAGO CHILDRENS HOUSE CHILD CARE, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Elizabeth A. Copeland, Judge
On April 6, 2022, Petitioner filed with the Court a Motion to Withdraw, which requested that this Court enter an Order allowing it to withdraw its Petition. As more fully set out in Petitioner's motion, Petitioner is requesting for its case to be dismissed. Petitioner's motion indicated that Respondent's counsel had been notified and had no objection to 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 a Petitioner
After due consideration, and for cause, it is
ORDERED that Petitioner's Motion to Withdraw Petition, is recharacterized as petitioner's Motion To Dismiss. It is further
ORDERED that Petitioner's Motion to Dismiss filed April 6, 2022, is granted and this case is dismissed.