Opinion
14836-22L
02-23-2024
MICHAEL A. PAWLAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL
Courtney D. Jones Judge
On February 9, 2024, respondent filed a Motion for Extension of Time, which requested a 30 day extension of the deadline to file the administrative record under Tax Court Rule 93. The motion further states that petitioner advised respondent's counsel that they would be filing a motion to dismiss this consolidated case. Respondent does not object to the motion to dismiss.
On February 22. 2024, petitioner filed a Motion to Dismiss in the case filed at Docket No. 14836-22L. 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 where there is no prejudice to respondent.
Upon due consideration, it is
ORDERED that respondent's Motion for Extension of Time is denied as moot. It is further
ORDERED that petitioner's Motion to Dismiss is granted and this case is dismissed.