Opinion
5865-24L
11-06-2024
STEPHANIE MUMMERT & TIMOTHY MUMMERT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On October 29, 2024, petitioners filed a Motion to Dismiss. On November 6, 2024, respondent filed a Notice of No Objection to Motion to Dismiss. 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. Accordingly, it is
ORDERED that petitioners' Motion to Dismiss is granted, and this case is dismissed. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Timothy Mummert and Taxable Years 2016, 2018, 2019, 2020, 2021 and 2022 and To Strike, filed June 4, 2024, is denied as moot.