Opinion
16139-23L
02-02-2024
PAUL DAVID EDNEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
KATHLEEN KERRIGAN CHIEF JUDGE.
On November 8, 2023, petitioner filed a Motion to Dismiss. Respondent appears to have no objection to the dismissal of this case. 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 petitioner's Motion to Dismiss is granted and this case is dismissed.