Opinion
8687-21SL
03-04-2022
T&J Ventures Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Patrick J. Urda Judge
This case was continued from the Court's January 31, 2022, Columbus, Ohio, remote trial session, and jurisdiction was retained by the undersigned.
On February 14, 2022, petitioner T&J Ventures filed a motion to dismiss. On March 2, 2022, the Commissioner filed a response indicating that there was no objection to 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 petitioner's motion to dismiss is granted, and this case is dismissed. 1