Opinion
9739-22L
10-12-2022
GEORGE S. LAKNER & MARTHA SMITH LAKNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Albert G. Lauber Judge
This collection due process (CDP) case is calendared on the Court's December 19, 2022, Washington, D.C., trial session. On October 6, 2022, petitioners moved for a voluntary dismissal of this case. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that the petition in a CDP case may be dismissed upon the motion by the petitioner(s). Respondent having no objection to the granting of petitioners' Motion, it is
ORDERED that petitioners' Motion to Dismiss is granted, and this case is dismissed.