Opinion
32683-21L
10-21-2022
EVAN JARSCHAUER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
RONALD L. BUCH JUDGE
This case is calendared for trial at the Court's December 19, 2022, Miami, Florida trial session. On October 19, 2022, Mr. Jarschauer filed a Motion to Dismiss, to which the Commissioner did not object. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien or levy case may be dismissed upon motion by the petitioner. Accordingly, it is
ORDERED that Mr. Jarschauer's Motion to Dismiss filed October 19, 2022, is granted and this case is dismissed.