Opinion
24760-21L
03-16-2022
Scott J. Palmer & Anne Palmer Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Cary Douglas Pugh Judge
On March 10, 2022, respondent filed a Motion To Dismiss, and advised that petitioners do not object. 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 petitioner. Accordingly, it is hereby
ORDERED that respondent's Motion To Dismiss, filed March 10, 2022, is granted, and this case is dismissed.