Opinion
8057-24L
11-26-2024
ZOSIMO E. MORALES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 20, 2024, petitioner filed a Motion to Withdraw. 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, on or before December 18, 2024, respondent shall file a Response to petitioner's Motion to Withdraw.