Hoque v. Comm'r of Internal Revenue

Full title: OBAYEDUL HOQUE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 13, 2022

No. 24275-21L (U.S.T.C. Apr. 13, 2022)

Opinion

24275-21L

04-13-2022

OBAYEDUL HOQUE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Emin Toro Judge.

ORDER OF DISMISSAL

Emin Toro Judge.

This case is currently calendared for trial during the Court's May 9, 2022, Washington, D.C., trial session. On April 11, 2022, petitioner filed an unopposed Motion for Dismissal of Petition (Doc. 7).

In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a case reviewing a collection action such as a lien or levy may be dismissed on the motion of the petitioner in appropriate circumstances.

Upon due consideration, it is hereby

ORDERED that petitioner's Motion for Dismissal of Petition is granted, and this case is dismissed.