Opinion
20439-21SL
01-11-2022
Three D Hoodings, LP Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 8, 2021, petitioner filed a Letter Dated October 27, 2021, stating therein that petitioner wishes to withdraw its petition. Petitioner does not indicate whether respondent has any objection to the withdrawal of the petition. 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 petitioner's Letter Dated October 27, 2021, is recharacterized as a Motion to Dismiss. It is further
ORDERED that, on or before February 2, 2022, respondent shall file an Objection, if any, to petitioner's Motion to Dismiss.