Opinion
1879-23S
04-06-2023
ALZADA KELLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge.
On April 5, 2023, petitioner filed a Motion to Dismiss, in which petitioner represents that respondent has no objection to the granting of that 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. Accordingly, it is
ORDERED that petitioner's Motion to Dismiss is granted in that this case is dismissed.