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Pfaff v. Comm'r Of Internal Revenue

United States Tax Court
Mar 1, 2023
No. 20297-22L (U.S.T.C. Mar. 1, 2023)

Opinion

20297-22L

03-01-2023

DONALD W. PFAFF, 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 August 17, 2022, for petitioner's taxable years 2017, 2018, and 2019. On February 23, 2023, petitioner filed a Motion to Dismiss pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002). In the motion, petitioner states that respondent has no objection to the granting of petitioner's motion. In Wagner, 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.


Summaries of

Pfaff v. Comm'r Of Internal Revenue

United States Tax Court
Mar 1, 2023
No. 20297-22L (U.S.T.C. Mar. 1, 2023)
Case details for

Pfaff v. Comm'r Of Internal Revenue

Case Details

Full title:DONALD W. PFAFF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 1, 2023

Citations

No. 20297-22L (U.S.T.C. Mar. 1, 2023)