Opinion
284-20L
12-13-2021
Marvel H. Cosner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Christian N. Weiler Judge
On August 26, 2021, respondent filed a Motion for Summary Judgment. The Court directed petitioner to file a response to the motion on or before September 30, 2021. Petitioner filed a Motion for Extension of Time in which to file a response to respondent's motion and the Court granted it. Petitioner did not file a response to respondent's motion and instead filed a Motion to Dismiss on November 12, 2021. On December 9, 2021, respondent filed a Notice of No Objection to petitioner's 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 the petitioner.
Accordingly, it is
ORDERED that respondent's Motion for Summary Judgment filed on August 26, 2021, is hereby denied as moot. it is further
ORDERED that petitioner's Motion to Dismiss is granted and this case is dismissed.