Opinion
12465-21L
06-16-2022
BRIAN DAVID TREBER & DINA LYNN TREBER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge
On March 17, 2022, respondent filed a Motion for Summary Judgment. On June 3, 2022, petitioners filed a Motion to Dismiss. Petitioners state in their motion that respondent has no objection to the granting of the motion to dismiss. 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. It is further ORDERED that respondent's Motion for Summary Judgment is denied as moot.