Opinion
31911-21W
09-18-2023
LAWRENCE MARTIN SIMONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On August 25, 2023, petitioner filed in this case a Motion to Dismiss. On September 5, 2023, respondent filed a Response to the Court's Order served August 29, 2023, in which respondent states he has no objection to the granting of petitioner's Motion to Dismiss. In Jacobson v. Commissioner, 148 T.C. 68, 70 (2017), the Court held that a whistleblower case may be dismissed upon motion by the petitioner.
Upon due consideration, it is
ORDERED that respondent's Response, filed September 5, 2023, is recharacterized as a Notice of No Objection to Motion to Dismiss. It is further
ORDERED that petitioner's Motion to Dismiss is granted and this case is dismissed.