Opinion
17432-22L
02-17-2023
CESAR A. RODEZNO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Elizabeth A. Copeland Judge
This collection due process (CDP) case is calendared for trial at the Trial Session of the Court set to commence on June 5, 2023, in Boston, Massachusetts.
On February 6, 2023, the parties filed a Joint Motion to Dismiss. The parties informed the Court that, as petitioner no longer wishes to pursue litigation of his case, the parties consent to a dismissal. 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 (or by extension, a motion in which petitioner joins).
Upon due consideration, and for cause, it is
ORDERED that the parties' Joint Motion to Dismiss, filed with the Court on February 6, 2023, is granted and this case is dismissed.