Opinion
11713-20L
09-10-2021
Nicholas Menas Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
L. Paige Marvel, Judge
On September 8, 2021, petitioner filed an unopposed Motion to Dismiss. Petitioner states in his motion, among other things, that he wants to dismiss this collection due process case in accordance with Wagner v. Commissioner, 118 T.C. 330 (2002). In Wagner v. Commissioner, the Court held that a lien and/or levy case may be dismissed upon motion. Accordingly, it is
ORDERED that petitioner's Motion to Dismiss, filed September 8, 2021, is granted, and this case is dismissed.
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