Opinion
12780-20L
09-21-2021
Craig A. Sopin & Ruth Sopin Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
L. Paige Marvel Judge
On September 20, 2021, petitioners filed an unopposed Motion to Dismiss. Petitioners state in their motion, among other things, that they want to dismiss this collection due process case in accordance with Wagner v. Commissioner, 118 T.C. 330 (2002); Estate of Ming v. Commissioner, 62 T.C. 519 (1974); I.R.C. sec. 7459(d). In Wagner v. Commissioner, 118 T.C. 330, the Court held that a lien and/or levy case may be dismissed upon motion. Accordingly, it is
ORDERED that petitioners' Motion to Dismiss, filed September 20, 2021, is granted, and this case is dismissed.
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