Opinion
19720-23L
08-05-2024
PRIMAVERA HOME HEALTH PC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On August 2, 2024, petitioner filed in the above-docketed matter a Motion To Dismiss. Therein, petitioner indicated that petitioner no longer desired to have the Court review the notice of determination concerning collection action underlying this proceeding, and petitioner thus now wished to dismiss the petition. Petitioner additionally represented that respondent did not object to the granting of the motion.
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. Accordingly, the foregoing considered, it is
ORDERED that petitioner's just-referenced Motion To Dismiss is granted, and this case is dismissed.