Opinion
126-22L
05-17-2023
MICHAEL HICKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge.
On January 31, 2023, petitioner filed in the above-docketed matter a Motion To Dismiss. Therein, petitioner indicated that the issues involved in this collection matter for the taxable years 2015, 2016, 2017, and 2018 had been resolved administratively, and petitioner now desired to dismiss the underlying petition. Petitioner additionally represented that respondent does not object 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, the foregoing considered, it is
ORDERED that petitioner's just-referenced Motion To Dismiss is granted, and this case is dismissed.