Opinion
4265-21L
01-04-2023
CYRUS J. GUIDRY & ASSOCIATES, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Cary Douglas Pugh Judge
On January 3, 2023, petitioner filed Motion to Dismiss. Respondent does not object to petitioner's motion. 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. Upon due consideration and for cause, it is hereby
ORDERED that petitioner's Motion to Dismiss, filed January 3, 2023, is granted, and this case is dismissed.