Opinion
12409-20L
08-31-2021
Philip Cohen Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Cary Douglas Pugh Judge
On August 26, 2021, petitioner filed an Unopposed 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 petitioner's Unopposed Motion To Dismiss, filed August 26, 2021, is granted, and this case is dismissed.