Opinion
13426-23L
09-19-2024
CARLEZSA B. HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Peter J. Panuthos Special Trial Judge
On September 10, 2024, petitioner filed a Motion to Dismiss. Therein, petitioner indicated that she no longer desired to have the Court review the notice of determination concerning collection action underlying this proceeding, and thus now wished to dismiss the case. Petitioner also indicated that respondent has no objection to the granting of the 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, filed September 10, 2024, is granted and this case is dismissed.