Opinion
24325-22L
07-05-2023
ANNA M. HAMILTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge
On June 30, 2023, petitioner filed a Motion to Dismiss. Petitioner indicates in that motion that respondent has no objection to the granting of petitioner's 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 the petitioner. Accordingly, it is
ORDERED that petitioner's Motion to Dismiss is granted and this case is dismissed.