Opinion
10783-22SL
10-28-2022
ARNOLD J. ROTHLISBERGER & LUCY ROTHLISBERGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Diana L. Leyden, Special Trial Judge
This case is calendared for trial at the January 30, 2023, San Diego, California, Trial Session of the Court.
On October 26, 2022, petitioners filed a motion to dismiss. Petitioners state in their motion, among other things, that they now wish to withdraw the petition filed in this case. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien and/or levy case may be dismissed upon motion. See Wagner v. Commissioner, 118 T.C. 330 (2002); I.R.C. § 7459(d). Petitioners further represent that respondent does not object to the granting of petitioners' motion to dismiss.
Upon due consideration and for cause, it is
ORDERED that petitioners motion to dismiss, filed October 26, 2022, is granted, and this case is dismissed.