Opinion
2427-22L
03-20-2023
PUYALLUP PIZZA, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Joseph Robert Goeke Judge
On March 15, 2023, petitioner filed a Motion to Withdraw. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien or levy case may be dismissed upon motion by the petitioner. Respondent having no objection to the granting of petitioner's Motion, it is
ORDERED that petitioner's Motion to Withdraw, filed March 15, 2023, is recharacterized as a Motion to Dismiss. It is further
ORDERED that petitioner's Motion to Dismiss, filed March 15, 2023, is granted, and this case is dismissed.