Opinion
17876-23L
04-10-2024
ROBERT A. ROSANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Ronald L. Buch Judge.
This case is calendared for trial at the Court's June 3, 2024, Los Angeles, California trial session. On April 4, 2024, Mr. Rosano filed a Motion to Dismiss, to which the Commissioner did not object. 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. Accordingly, it is
ORDERED that the petitioner's Motion to Dismiss filed April 4, 2024, is granted and this case is dismissed.