Opinion
18620-16SL
01-25-2023
DANA DUNG DINH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Peter J. Panuthos, Special Trial Judge.
On December 19, 2022, petitioner filed a 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. On January 20, 2023, respondent filed a Notice of No Objection to the Motion to Dismiss.
Upon due consideration it is
ORDERED that petitioner's Motion to Dismiss, filed December 19, 2022, is granted and this case is hereby dismissed.