Opinion
23900-22L
03-20-2024
DAVID BARTON GILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Courtney D. Jones Judge
This case is before the Court on a Notice of Determination Concerning Collection Actions Under Sections 6320 or 6330, dated October 6, 2022, for petitioner's taxable years 2013, 2016, and 2017. On March 15, 2024, petitioner filed a Motion to Withdraw Petition pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002) (Docs. 19 and 20). Petitioner advised that respondent does not object to the motion. The latter filed motion (Doc. 20) appears to be a duplicate. In Wagner, the Court held that a lien or levy case may be dismissed upon motion by the petitioner where there is no prejudice to respondent.
After due consideration and for cause, it is
ORDERED that petitioner's Motion to Withdraw Petition (Doc. 20) is stricken from the record. It is further
ORDERED that petitioner's Motion to Withdraw Petition (Doc. 19) is granted, and this case is dismissed.