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Puyallup Pizza, LLC v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 2427-22L (U.S.T.C. Mar. 20, 2023)

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.


Summaries of

Puyallup Pizza, LLC v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 2427-22L (U.S.T.C. Mar. 20, 2023)
Case details for

Puyallup Pizza, LLC v. Comm'r of Internal Revenue

Case Details

Full title:PUYALLUP PIZZA, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 20, 2023

Citations

No. 2427-22L (U.S.T.C. Mar. 20, 2023)