Opinion
14800-22L
04-17-2023
MONIQUE E. DUCLAUX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
James S. Halpern Judge
This case is calendared for trial at the Court's April 24, 2023, New Orleans, Louisiana, trial session. On April 13, 2023, the parties filed a joint 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. Therefore, it is
ORDERED that the joint Motion to Dismiss is granted, in that this case is dismissed.