Opinion
9578-22L
04-18-2023
LOUBERTHA ALLEN SCOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
James S. Halpern Judge
This case is calendared for trial and hearing at the Court's April 24, 2023, New Orleans, Louisiana, trial session. On April 14, 2023, petitioner filed a Motion to Dismiss. 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. The motion states respondent has no objection. Therefore, it is
ORDERED that respondent's Motion for Summary Judgment filed February 23, 2023, is denied as moot, and stricken for hearing at the above trial session. It is further
ORDERED that this case is stricken for trial at the above trial session. It is further ORDERED that petitioner's Motion to Dismiss is granted, in that this case is dismissed.