Opinion
5119-20L
09-29-2021
Michael F. Goldman & Barbara G. Goldman, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL
Courtney D. Jones Judge
On September 24, 2021, petitioners filed an unopposed Motion to Dismiss. Petitioners state in their motion, among other things, that they want to dismiss this collection due process case in accordance with Wagner v. Commissioner, 118 T.C. 330 (2002). In Wagner, the Court held that a lien and/or levy case may be dismissed upon motion.
Accordingly, it is
ORDERED that petitioners' Motion to Dismiss, filed September 24, 2021, is granted, and this case is dismissed.
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