Opinion
1929-21L
10-21-2021
Eric Sullivan & Eva Sullivan Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Maurice B. Foley Chief Judge
On September 7, 2021, petitioners filed a Motion To Dismiss, indicating therein that respondent has no objection to the granting of the motion. 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 petitioner. Accordingly, it is
ORDERED that petitioners' motion to dismiss is granted, and this case is dismissed.