Opinion
21012-22L
06-26-2023
PAUL D. RODRIGUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Courtney D. Jones, Judge
This case is before the Court on a Notice of Determination Concerning Collection Actions Under Sections 6320 or 6330, dated August 19, 2022, for petitioner's taxable years 2015 and 2016. On March 20, 2023, petitioner filed a Motion to Dismiss pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002) (Doc. 12). On June 16, 2023, respondent filed a Status Report (Doc. 14). In the Status Report, respondent informed the Court of having no objection to the granting of petitioner's Motion to Dismiss. In Wagner, the Court held that a lien or levy case may be dismissed upon motion by the petitioner where there is no prejudice to respondent.
After due consideration and for cause, it is
ORDERED that petitioner's aforementioned motion is granted and this case is dismissed.