Opinion
11938-23L
03-29-2024
SCOTT MICHAEL BENTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge.
On March 26, 2024, the Court received and filed a Letter from petitioner. Therein petitioner states that he wishes to withdraw the Petition in this case because, with respect to the notice of determination concerning collection action that gave rise to the Petition, "the balance has been paid." 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, it is ORDERED that petitioner's Letter is recharacterized as a Motion to Dismiss. It is further ORDERED that petitioner's Motion to Dismiss is granted and this case is dismissed.