Opinion
22818-22SL
04-09-2024
GLEN E. HEFNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Zachary S. Fried, Special Trial Judge
This I.R.C. section 6330(d) case is before the Court on petitioner's Motion to Dismiss, filed April 4, 2024. There is no objection to the granting of the Motion.
Giving due regard to the representations contained in petitioner's Motion, 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 a taxpayer, it is
ORDERED that petitioner's Motion to Dismiss is granted, and this case is dismissed.