Opinion
10583-22L
11-15-2022
JUST CARE HOME HEALTH, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Travis A. Greaves, Judge
This case is set for trial at the Court's January 9, 2023, El Paso, Texas, trial session. On November 7, 2022, petitioner filed a Motion to Dismiss. 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 taxpayer. Petitioner having represented that respondent has no objection to the granting of the Motion, it is
ORDERED that petitioner's Motion is granted. This case is stricken from the Court's January 9, 2023, El Paso, Texas, trial session and dismissed.