Opinion
1989-21L
11-02-2022
ROLAND N. PATTERSON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Courtney D. Jones, Judge
This case is before the Court on a Notice of Determination Concerning Collection Action(s) Under Sections 6320 or 6330, dated January 5, 2021, for petitioner's taxable years 2011-13. On October 3, 2022, petitioner filed a Motion to Dismiss. Respondent filed a Notice of No Objection to petitioner's Motion to Dismiss on October 11, 2022. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien or levy case may be dismissed upon motion by the petitioner where there is no prejudice to respondent.
After due consideration and for cause, it is
ORDERED that petitioner's aforementioned motion is granted and this case is dismissed.