Opinion
10137-23L
02-28-2024
KATYA FARGUHARSON & ANTONIO CESPEDES RIOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL
COURTNEY D. JONES JUDGE.
On February 27, 2024, petitioners filed a Motion to Withdraw Petition (Doc. 17). Petitioners request to withdraw their petition pursuant to Tax Court Rule 53, i.e., petitioners move to dismiss their case. Respondent does not object to petitioners' 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 where there is no prejudice to respondent.
Upon due consideration, it is
ORDERED that respondent's Motion for Summary Judgment (Doc. 12), filed January 18, 2024, is denied as moot. It is further
ORDERED that petitioners' Motion to Withdraw Petition, filed February 27, 2024, is granted in that this case is dismissed.