Opinion
34919-21L
07-18-2022
AMISH C. PATEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Patrick J. Urda, Judge
This case is currently calendared on the Court's Atlanta, Georgia, trial session, scheduled to begin September 12, 2022.
On July 15, 2022, petitioner Amish C. Patel filed an unopposed motion to dismiss. 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
ORDERED that Mr. Patel's motion to dismiss is granted, in that this case is dismissed.