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.