Opinion
19182-23L
10-30-2024
KATINA GATCHIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Christian N. Weiler Judge
On October 25, 2024, petitioner, through her counsel, filed a Motion to Dismiss, pursuant to Tax Court Rule 53. 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.