Opinion
12963-21L
10-18-2022
RAYMOND WINSTON SUAREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Courtney D. Jones, Judge
This case is before the Court on a Notice of Determination Concerning Collection Actions under I.R.C. sections 6320 or 6330, dated March 18, 2021, for petitioner's taxable years 2005, 2007-08, 2012, and 2014. On October 6, 2022, petitioner filed a Motion to Dismiss pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002). In Wagner, the Court held that a lien or levy case may be dismissed upon motion by the petitioner where there is no prejudice to respondent.
Petitioner having stated that respondent does not object to the granting of the Motion, it is
ORDERED that petitioner's aforementioned Motion is granted and this case is dismissed.