Opinion
6778-22L
06-06-2023
YOLANDA R. LANCASTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Richard T. Morrison Judge
On May 30, 2023, this case was called from the calendar of the Court's Tampa, Florida trial session. Petitioner and respondent appeared and were heard. Petitioner orally moved to voluntarily dismiss this case.
In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien or levy case may be dismissed upon motion by the petitioner.
Accordingly, it is ORDERED that respondent's April 21, 2023 motion for summary judgment is denied as moot. ORDERED that petitioner's oral motion to dismiss is granted, and this case is dismissed.