Opinion
856-23L
08-16-2023
GEORGE EDWARD STARKEY & SHARON GREEN STARKEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On July 25, 2023, petitioners filed a Motion to Dismiss. Petitioners indicate in their Motion that respondent has no objection to the granting thereof. Also pending before the Court is petitioners' Motion to Proceed Remotely.
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 taxpayer.
Accordingly, it is
ORDERED that petitioners' Motion to Dismiss is granted and this case is dismissed. It is further
ORDERED that petitioners' Motion to Proceed Remotely is denied as moot.