Parkland Monument Co. v. Comm'r of Internal Revenue

Full title: PARKLAND MONUMENT COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Sep 1, 2023

No. 13525-21SL (U.S.T.C. Sep. 1, 2023)

Opinion

13525-21SL

09-01-2023

PARKLAND MONUMENT COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Joseph W. Nega Judge

ORDER OF DISMISSAL

Joseph W. Nega Judge

This case is calendared for trial at the session of the Court to be conducted on October 2, 2023, in St. Louis, Missouri.

On August 30, 2023, petitioner filed a Motion to Withdraw Petition, indicating therein that it wishes to withdraw the petition in this case. 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 petitioner's Motion to Withdraw Petition is recharacterized as a Motion to Dismiss. It is further

ORDERED that petitioner's Motion to Dismiss is granted, and this case is dismissed.