Opinion
4882-21L
02-25-2022
Nathan G. Katz & Laura B. Katz Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Christian N. Weiler Judge
On February 24, 2022, petitioners filed a Motion to Dismiss Without Prejudice moving that this case be dismissed without prejudice. 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 petitioners' motion to dismiss is granted, and this case is dismissed.