Opinion
10893-22L
09-20-2024
K AND T ASSOCIATES, LLC, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Tamara W. Ashford Judge
On September 19, 2024, petitioner filed a Motion to Dismiss. Therein, petitioner moves to dismiss this case pursuant to Rule 53 of the Tax Court Rules of Practice and Procedure on the ground that this case has been settled in full. Petitioner also indicates that respondent does not object to the granting of the motion.
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. Upon due consideration and for cause, it is hereby
ORDERED that petitioner's Motion to Dismiss, filed September 19, 2024, is granted, and this case is dismissed.