Opinion
8988-23L
09-11-2023
JBP GROUP, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge.
On September 7, 2023, the parties jointly filed a Motion to Dismiss, in which they moved that the Court dismiss this case by allowing petitioner to voluntarily withdraw its Petition. 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
ORDERED that the parties' joint Motion to Dismiss is granted and this case is dismissed. It is further
ORDERED that all other pending motions are denied as moot.