Opinion
17822-22L
03-21-2023
STEPHEN WALENCIK, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Courtney D. Jones Judge
This case is before the Court on a Notice of Determination Concerning Collection Action(s) under Sections 6320 or 6330, dated July 18, 2022, for petitioner's taxable years 2008, 2009, and 2010. On March 19, 2023, petitioner filed a Motion to Dismiss pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002). Therein, petitioner represents that respondent does not object to petitioner's Motion to Dismiss. In Wagner, the Court held that a lien and/or levy case may be dismissed upon motion by the petitioner where there is no prejudice to respondent.
After due consideration and for cause, it is
ORDERED that petitioner's Motion to Dismiss is granted and this case is dismissed.