Opinion
13106-22L
11-02-2023
SHAVONNE LYNN TOMPKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Peter J. Panuthos, Special Trial Judge
This case is before the Court on a Notice of Determination Concerning Collection Action(s) under Sections 6320 or 6330, dated May 10, 2022, for petitioner's taxable years 2011, 2015, and 2017.
On October 19, 2023, petitioner filed a Motion to Dismiss pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002). In Wagner, the Court held that a lien and/or levy case may be dismissed upon motion by petitioner. Petitioner indicates that respondent does not object to the granting of the motion.
Accordingly, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness as to Taxable Year 2011, filed August 25, 2023, is denied as moot. It is further
ORDERED that respondent's Motion for Summary Judgment, filed September 6, 2023, is denied as moot. It is further
ORDERED that respondent's Motion for Continuance, filed September 29, 2023, is denied as moot. It is further
ORDERED that petitioner's Motion to Dismiss, filed October 19, 2023, is granted and this case is dismissed.