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Optimity Advisors, LLC v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 32044-21L (U.S.T.C. Mar. 16, 2023)

Opinion

32044-21L

03-16-2023

OPTIMITY ADVISORS, LLC, RICK MCNABB, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL

Ronald L. Buch Judge

This case is calendared for trial at the Court's March 27, 2023, St. Paul, Minnesota trial session. On March 13, 2023, counsel for petitioner filed a Motion to Dismiss, to which the Commissioner did not object. 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. Accordingly, it is

ORDERED that the petitioner's Motion to Dismiss filed March 13, 2023, is granted and this case is dismissed.


Summaries of

Optimity Advisors, LLC v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 32044-21L (U.S.T.C. Mar. 16, 2023)
Case details for

Optimity Advisors, LLC v. Comm'r of Internal Revenue

Case Details

Full title:OPTIMITY ADVISORS, LLC, RICK MCNABB, TAX MATTERS PARTNER, Petitioner v…

Court:United States Tax Court

Date published: Mar 16, 2023

Citations

No. 32044-21L (U.S.T.C. Mar. 16, 2023)