Opinion
12945-21L
02-17-2023
WOOD ENTERPRISES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Elizabeth A. Copeland, Judge.
This collection due process (CDP) case was heard for trial on May 23, 2022, in Chicago, Illinois. Jurisdiction of this case was retained by the Court at that time.
On February 10, 2023, petitioner filed with the Court a Motion to Withdraw the Petition. Petitioner informed the Court that they believe it is no longer necessary to pursue this matter. On February 14, 2023, respondent filed with the Court a Status Report. Respondent informed the Court that there is no objection to the motion or to dismissal of this case. 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 petitioner.
Upon due consideration, and for cause, it is
ORDERED that the petitioner's Motion to Withdraw the Petition, filed with the Court on February 10, 2023, is recharacterized as petitioner's Motion to Dismiss. It is further
ORDERED that petitioner's recharacterized Motion to Dismiss, filed with the Court on February 10, 2023, is granted in that this case is dismissed.