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.