Opinion
16088-23SL
05-28-2024
CARMALETTA K. PARIZO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Diana L. Leyden Special Trial Judge.
On May 24, 2024, the parties filed a Joint Motion to Dismiss (motion) because petitioner no longer wishes to pursue this litigation. 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 the petitioner.
Accordingly, it is
ORDERED that the parties' Joint Motion to Dismiss, filed May 24, 2024, is granted, and this case is dismissed.