Opinion
12720-23L
09-20-2024
KNIGHTS SERVICES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Joseph W. Nega Judge
This case is calendared for trial at the Mobile, Alabama, trial session of the Court scheduled to begin on January 9, 2025.
On September 19, 2024, petitioner filed an unopposed Motion to Dismiss.
A Collection Due Process case can be dismissed upon motion by the petitioner. See Wagner v. Commissioner, 118 T.C. 330, 334 (2002).
Accordingly, it is
ORDERED that petitioner's Motion to Dismiss, filed September 19, 2024, is granted, and this case is dismissed.