Opinion
9727-18L
02-08-2023
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge.
On November 1, 2022, petitioner filed a Motion to Dismiss in which petitioner moves that this case be dismissed pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002). Petitioner states in the motion that respondent does not object to the granting of the motion.
Upon due consideration, it is ORDERED that petitioner's Motion to Dismiss is granted in that this case is dismissed.