Opinion
36828-21L
10-28-2022
LARNELL NOLAN & NATASHA NOLAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
L. Paige Marvel Judge
This case is calendared for trial at the Court's October 31, 2022, Philadelphia, Pennsylvania, trial session. On October 26, 2022, petitioners Larnell Nolan and Natasha Nolan filed an unopposed Motion to Withdraw. The Court will construe the motion to withdraw as a motion to dismiss. Mr. and Mrs. Nolan state in their motion, among other things:
Petitioners move the Court to dismiss this case by allowing petitioners to voluntarily withdraw the petition for this collection due process case. . . . Petitioners have discussed this case with respondent on 10/25/22 and 10/26/22 and have been informed that respondent does not object to dismissal of the case.
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 petitioners Larnell Nolan and Natasha Nolan's Motion to Withdraw filed October 26, 2022, is granted in that this case is dismissed.