Opinion
7777-22SL
07-21-2023
ROBERT LEE FLOYD & ROSEANE TORRES FLOYD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the September 18, 2023, Boston, Massachusetts, Trial Session of the Court.
On July 21, 2023, the parties filed a Joint Motion to Dismiss. The parties informed the Court that, as petitioners no longer wish to pursue litigation of his case, the parties consent to a dismissal. 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(s) (or by extension, a motion in which petitioners join). Upon due consideration, and for cause, it is
ORDERED that the parties' Joint Motion to Dismiss, filed with the Court on July 21, 2023, is granted and this case is dismissed.