Opinion
35238-21SL
04-11-2022
CHOIX ENTERPRISE TWO, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Maurice B. Foley Chief Judge
On April 7, 2022, petitioner filed in the above-docketed matter a Motion To Dismiss. Therein, petitioner indicated that a desire to dismiss the underlying petition involved in this collection matter for the taxable year 2016. Petitioner additionally represented that respondent did not object to the granting of the 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 the petitioner. Accordingly, the foregoing considered, it is
ORDERED that petitioner's just-referenced Motion To Dismiss is granted, and this case is dismissed.