Opinion
10524-19L
10-15-2021
Stephen A. Marks & Mary C. Marks, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL
Courtney D. Jones Judge
This case is before the Court on a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330, dated May 22, 2019, for petitioners' taxable year 2017. On October 7, 2021, petitioners filed a Motion to Dismiss pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002). Therein, petitioners advised that respondent does not object to the Court granting the Motion to Dismiss. In Wagner, the Court held that a lien and/or levy case may be dismissed upon motion by the petitioner where there is no prejudice to respondent.
After due consideration and for cause, it is ORDERED that petitioners' Motion to Dismiss is granted and this case is dismissed.