Opinion
8471-21L
12-19-2023
KIMBERLY W. RISHI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge.
On December 15, 2023, petitioner filed a Motion to Dismiss in this collection due process (CDP) case. See I.R.C. § 6330(d). There is no objection to the granting of the Motion.
Upon due consideration of the foregoing, and in view of the Court's holding in Wagner v. Commissioner, 118 T.C. 330 (2002), that a petition in a CDP case may be dismissed upon motion by a taxpayer, it is
ORDERED that petitioner's above-referenced Motion is granted, and this case is dismissed.