Opinion
11646-23L
03-15-2024
KAMI GLENN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
L. Paige Marvel Judge.
This case is calendared for trial at the Court's April 15, 2024, Denver, Colorado, trial session. On March 15, 2024, petitioner filed a Motion to Withdraw Petition. The Court will construe the motion to withdraw petition as petitioner Kami Glenn's motion to dismiss. Petitioner states in the motion that she "moves, to withdraw[] her Petition filed with the Court" and that respondent does not oppose the granting of her Motion to Withdraw Petition.
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 where there is no prejudice to respondent. Accordingly, it is
ORDERED that petitioner Kami Glenn's Motion to Withdraw Petition, filed March 15, 2024, is granted in that this case is dismissed.