Opinion
25305-21L
12-28-2023
WELDON RAY FOWLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Travis A. Greaves Judge
On December 27, 2023, petitioner filed a Motion to Dismiss. Petitioner indicates that respondent has no objection to the granting of the motion. Upon due consideration, and in view of the Court's holding in Wagner v. Commissioner, 118 T.C. 330 (2002) that a petition in a collection due process case may be dismissed upon motion by the taxpayer, it is
ORDERED that the above-referenced motion is granted, and this case is dismissed.