Opinion
6164-23L
09-20-2024
VICTOR L. HYMES & KATHY L. HYMES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Maurice B. Foley Judge.
On September 19, 2024, the Court filed petitioners' unopposed Motion to Dismiss. 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 where there is no prejudice to respondent.
Upon due consideration of the foregoing and for the reasons stated in petitioners' above-referenced Motion, it is
ORDERED that petitioners' Motion to Dismiss, filed September 19, 2024, is granted and this case is dismissed.