Francis v. Comm'r of Internal Revenue

Full title: SIMON FRANCIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Oct 2, 2023

No. 4660-23L (U.S.T.C. Oct. 2, 2023)

Opinion

4660-23L

10-02-2023

SIMON FRANCIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER OF DISMISSAL

Kathleen Kerrigan, Chief Judge

On September 27, 2023, petitioner filed a Motion to Dismiss. Respondent did not object to the granting of this 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.

Accordingly, it is

ORDERED that petitioner's Motion to Dismiss is granted and this case is dismissed.