Opinion
11592-21L
04-01-2022
MARINA LANDSCAPE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 8, 2021, petitioner filed a Motion to Withdraw Petition. However, further review indicates that petitioner's Motion appears to be more akin to a Motion To Dismiss.
In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien and/or levy case may be dismissed upon motion by the petitioner.
Upon due consideration, it is
ORDERED that petitioner's Motion to Withdraw Petition, is recharacterized as petitioner's Motion To Dismiss. It is further
ORDERED that, on or before April 25, 2022, respondent shall file a Response to petitioner's Motion To Dismiss.