Opinion
1932-21SL
01-05-2022
Pamela K. Padley, Incapacitated, Dr. Carol J. Armstrong, General Guardian Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Elizabeth Crewson Paris, Judge
On December 21, 2021, petitioners filed a Motion To Dismiss, stating therein that respondent had no objection to the granting of the motion. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a collection review case may be dismissed upon motion by the petitioner. Accordingly, it is
ORDERED that the parties no longer need to comply with the Court Orders, docket entry numbers 18 and 19. It is further
ORDERED that petitioners' Motion To Dismiss is granted, and this case is dismissed.