Opinion
23725-21L
03-01-2023
WILLIAM STACEY HARVEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Travis A. Greaves Judge
Upon due consideration of the parties' joint Motion to Dismiss, filed February 24, 2023, and in view of the Court's holding in Wagner v. Commissioner, 118 T.C. 330 (2002) that a petition in a collection due process case may be dismissed upon motion by the taxpayer, it is
ORDERED that the above-referenced Motion is granted, and this case is dismissed.