Opinion
2647-22L
05-19-2023
PEGGY B. COMER & E. DALE COMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Christian N. Weiler Judge
This case is calendared for trial on the Court's June 12, 2023, Little Rock, Arkansas trial session. On February 22, 2022, petitioners filed their petition as a result of a Notice of Federal Tax Lien filed by the IRS pursuant to I.R.C. sections 6320 and/or 6330. On May 16, 2023, petitioners filed a Motion to Dismiss pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002), where the Court held that a lien and/or levy case may be dismissed upon motion by the petitioners. The motion also states that respondent has no objection to the granting of petitioners' motion to dismiss.
Upon due consideration, it is
ORDERED that this case is stricken for trial from the Court's June 12, 2023, Little Rock, Arkansas trial session. It is further
ORDERED that petitioners' Motion to Dismiss, filed May 16, 2023, is granted, and this case is dismissed.