Opinion
2326-22L
07-28-2022
GARY STEVEN CHRISTENSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Cary Douglas Pugh Judge
On July 26, 2022, the parties filed a joint 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 petitioner. Accordingly, it is hereby
ORDERED that the parties' joint Motion To Dismiss, filed July 26, 2022, is granted, and this case is dismissed.