Opinion
10840-22L
01-17-2023
CARRIE N. RUSSELL & JOEY J. RAINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Richard T. Morrison, Judge.
On January 10, 2023, petitioners filed a Motion to Dismiss. Respondent does not object to petitioners' motion.
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 petitioner.
Upon due consideration and for cause, it is hereby
ORDERED that petitioners' Motion to Dismiss, filed January 10, 2023, is granted, and this case is dismissed.