Opinion
23706-22L
01-18-2024
ORDER OF DISMISSAL
Alina I. Marshall, Judge.
Upon due consideration of petitioner's Motion to Withdraw Petition, filed January 18, 2024, it is
ORDERED that petitioner's Motion to Withdraw Petition, filed January 18, 2024, is hereby recharacterized as petitioner's Motion to Dismiss. It is further
ORDERED that petitioner's Motion to Dismiss, filed January 18, 2024, is granted and this case is dismissed pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002).