Opinion
9497-23P
03-18-2024
ORDER OF DISMISSAL
Travis A. Greaves, Judge
On March 4, 2024, petitioner filed a Motion to Dismiss. The motion states that respondent does not object to the granting of the motion.
In Pugh v. Commissioner, 17992-19P, 161 T.C., slip op. at 5-6 (Aug. 14, 2023), the Court held that a case contesting certification under I.R.C. section 7345 may be dismissed upon motion by the petitioner.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's above-referenced Motion to Dismiss is granted, and this case is dismissed.