Opinion
23387-22SL
08-07-2023
MICHAEL DAVID PITZO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Patrick J. Urda, Judge.
This case is currently calendared on the Court's Cleveland, Ohio trial session, scheduled to begin October 2, 2023.
On July 18, 2023, petitioner Michael David Pitzo filed a motion to dismiss. The Commissioner filed a notice of no objection to the motion to dismiss on August 4, 2023. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held a lien and/or levy case may be dismissed upon motion by the petitioner. Upon due consideration and for cause, it is
ORDERED that Mr. Pitzo's motion to dismiss is granted, and this case is dismissed. It is further
ORDERED that the Commissioner no longer needs to comply with the Court's Order issued on July 20, 2023, with respect to filing a supplement to the Administrative Record.