Opinion
7206-20L
06-14-2023
LEAH P. MENSAH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
This case is presently calendared for trial at the Court's September 18, 2023, trial session in Detroit, Michigan. On May 31, 2023, petitioner filed a motion to withdraw petition advising the Court that petitioner no longer wishes to pursue the case and that respondent does not object to the granting of this motion. The motion to withdraw petition is in the nature of a motion to dismiss and we will treat it as such.
In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien or levy case may be dismissed upon motion by the petitioner[s]. Accordingly, it is
ORDERED that petitioner's Motion to Withdraw filed May 31, 2023, is recharacterized as petitioner's Motion to Dismiss. It is further
ORDERED that petitioner's above-referenced Motion to Dismiss is granted, in that this case is dismissed.