Opinion
6453-19L
10-06-2021
Eric L B Strahn Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
L. Paige Marvel, Judge
On October 4, 2021, petitioner filed an unopposed Motion to Dismiss. Petitioner states in his motion, among other things, that he now wish 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 petitioner's Motion to Dismiss, filed October 4, 2021, is granted, and this case is dismissed.
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