Opinion
9068-23L
03-29-2024
MICHAEL DARKO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Alina I. Marshall, Judge
On March 26, 2024, petitioner filed two documents entitled "Motion to Dismiss" in this case. The Motion to Dismiss at index 20 appears to be missing the signature page. In his motion to dismiss, petitioner advises 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 or levy case may be dismissed upon motion by petitioner where there is no prejudice to respondent. Premises considered, it is
ORDERED that petitioner's Motion to Dismiss, filed March 26, 2024, at index 20,is stricken from the record in this case. It is further
ORDERED that petitioner's Motion to Dismiss, filed March 26, 2024, at index 21,is granted, and this case is dismissed.