Opinion
6178-24L
12-16-2024
JAQUAY W. PITT, 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 Actions Under Sections 6320 or 6330, dated March 22, 2024, for petitioner's taxable years 2014, 2016, and 2018. On December 12, 2024, petitioner filed a Motion to Withdraw Petition pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002) (Doc. 21). Petitioner represents 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.