Opinion
1013-22L
10-14-2022
EDWARD C. SKOOG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Joseph W. Nega Judge
This case is calendared for trial at the session of the Court to be conducted in person commencing Monday, October 17, 2022, in San Antonio, Texas.
On October 13, 2022, the parties filed a Motion to Dismiss representing therein that petitioner wishes to voluntarily withdraw the petition for this collection due process case under Internal Revenue Code section 6330. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien and/or levy case may be dismissed upon an appropriate motion by the petitioner.
Accordingly, it is
ORDERED that the parties' Motion to Dismiss filed October 13, 2022, is granted, and this case is dismissed.