Opinion
19831-22L
06-06-2023
CHRIS E. GILLESPIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Alina I. Marshall Judge
Pending before the Court in this case is respondent's Motion to Dismiss for Failure to Properly Prosecute, filed May 12, 2023. This case was called from the calendar for the remote Trial Session of the Court on June 5, 2023, for cases where Columbus, Ohio. Petitioner appeared and orally moved the Court to withdraw his petition in this case. Counsel for respondent appeared did not object to petitioner's oral 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 petitioner. After due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed May 12, 2023, is denied as moot. It is further
ORDERED that petitioner's oral Motion to Withdraw Petition, made June 5, 2023, is granted and this case is dismissed.