Opinion
29687-21L
08-23-2022
KEITH T. CLINKSCALES & GIA CLINKSCALES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
L. Paige Marvel, Judge
This case is calendared for trial at the Court's Philadelphia, Pennsylvania, Trial Session scheduled to begin October 31, 2022. On August 19, 2022, petitioners filed a motion to withdraw. Petitioners state in their motion, among other things, that they now wish to withdraw the petition without prejudice filed in this case. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien and/or levy case may be dismissed upon motion. See Wagner v. Commissioner, 118 T.C. 330 (2002); I.R.C. sec. 7459(d). Petitioners further represent that respondent does not object to the granting of petitioners' motion. Accordingly, it is
ORDERED that petitioners' motion to withdraw, filed August 19, 2022, is granted, and this case is dismissed.