Opinion
17674-23L
12-13-2024
DOUGLAS K. WOO & SUE J. WOO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Jeffrey S. Arbeit, Judge
On December 2, 2024, petitioners filed an unopposed Motion to Dismiss. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien or levy case may be dismissed upon motion by the petitioner.
Upon due consideration, it is
ORDERED that petitioners' Motion to Dismiss is granted in that this case is dismissed.