Opinion
16438-22L
12-11-2023
SUVAD HRUSTANOVIC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Emin Toro Judge
On December 7, 2023, petitioner filed a Notice of Voluntary Dismissal (Doc. 14) with the cover page title "Motion to Dismiss," which the Court shall treat as a Motion to Dismiss. Petitioner indicates that "[p]etitioner, by counsel[,] has been in consultation with IRS counsel and [p]etitioner will be pursuing an audit reconsideration and therefore seeks dismissal." 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, it is hereby
ORDERED that petitioner's Motion to Dismiss filed December 7, 2023, is granted and this case is dismissed.