Opinion
3571-24L
12-04-2024
DAVID HOFFMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Elizabeth A. Copeland Judge
On October 4, 2024, Respondent filed with the Court a Motion for Summary Judgment.
On November 18, 2024, Petitioner filed with the Court a Motion to Dismiss. Petitioner informed the Court that he would like to voluntarily withdraw his Petition which initiated this case. Respondent informally informed the Court that he does not object.
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 a Petitioner.
After due consideration, and for cause, it is
ORDERED that Respondent's Motion for Summary Judgment, filed with the Court on October 4, 2024, is denied as moot. It is further
ORDERED that Petitioner's Motion to Dismiss, filed with the Court on November 18, 2024, is granted and this case is dismissed.