Opinion
17655-22L
03-13-2023
ALVA GRAHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Cary Douglas Pugh, Judge.
On March 9, 2023, petitioner filed a Motion to Dismiss her timely filed petition, to which respondent does not object. 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. Upon due consideration and for cause, it is hereby
ORDERED that petitioner's Motion to Dismiss filed March 9, 2023, is granted, and this case is dismissed.