Xenex, Inc. v. Comm'r of Internal Revenue

Full title: XENEX, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: May 12, 2023

No. 1852-23L (U.S.T.C. May. 12, 2023)

Opinion

1852-23L

05-12-2023

XENEX, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER OF DISMISSAL

Kathleen Kerrigan, Chief Judge.

On March 28, 2023, petitioner filed a Motion to Dismiss on Ground of Mootness. However, further review indicates that petitioner's Motion appears to be more akin to a Motion to Dismiss. Petitioner states in the motion that respondent does not object to the granting of the motion.

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.

Upon due consideration, it is

ORDERED that petitioner's Motion to Dismiss on Ground of Mootness is recharacterized as petitioner's Motion to Dismiss. It is further

ORDERED that petitioner's Motion to Dismiss is granted in that this case is dismissed.