Opinion
10798-23L
04-17-2024
KAREN DEWOLF & MICHAEL DEWOLF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Diana L. Leyden Special Trial Judge
On April 15, 2024, the parties filed a Joint Motion to Dismiss (motion) because petitioners no longer wish to pursue this litigation. 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 the parties' Joint Motion to Dismiss, filed April 15, 2024, is granted, and this case is dismissed.