Opinion
5176-19L
05-06-2024
ESTATE OF M. DAVID FESKO, DECEASED, TAYLOR L. WAITE, SPECIAL ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge.
On April 30, 2024, the parties filed a joint Motion to Dismiss. Therein the parties requested that the Court disregard the Proposed Stipulated Decision filed in this case on March 29, 2024, and instead dismiss this case pursuant to their joint 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 the petitioner.
Upon due consideration of the record in this case, and for cause, it is
ORDERED that the Proposed Stipulated Decision filed on March 29, 2024, is deemed stricken from the record in this case. It is further
ORDERED that the parties' joint Motion to Dismiss is granted and this case is dismissed.