Opinion
9338-23L
01-19-2024
JOSEPH A. LUCITO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge
On November 9, 2023, petitioner filed a Motion to Dismiss in this collection due process (CDP) case. See I.R.C. § 6330(d). There is no objection to the granting of the Motion.
Upon due consideration of the foregoing, and in view of the Court's holding in Wagner v. Commissioner, 118 T.C. 330 (2002), that a petition in a CDP case may be dismissed upon motion by a taxpayer, it is
ORDERED that petitioner's above-referenced Motion is granted, and this case is dismissed.