Opinion
21480-21L
10-29-2021
VRHS Inc. Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Maurice B. Foley Chief Judge
On October 25, 2021, petitioner filed in the above-docketed matter a Motion To Dismiss. Therein, petitioner asked to dismiss voluntarily this collection matter for employment taxes for periods jn 2014, 2015, and 2017.
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, the foregoing considered, it is
ORDERED that petitioner's just-referenced Motion To Dismiss is granted, and this case is dismissed. 1