Opinion
8357-23L 8358-23L
11-07-2024
GOLDEN HARVESTS LLC, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Christian N. Weiler Judge
On October 30, 2024, petitioner filed a Motion to Dismiss, pursuant to Tax Court Rule 53, in each of the consolidated cases. 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 Motions to Dismiss filed in both cases are granted and these cases are dismissed.