Opinion
8215-23L
04-12-2024
MICHAEL L. HAWK & BARBARA HAWK, Petitioners 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 I.R.C. Sections 6320 or 6330, dated April 6, 2023. On March 25, 2024, petitioners filed a Letter (Doc. 13) requesting to "un-file" the Petition. On April 4, 2024, respondent filed a notice of no objection to petitioners' request to withdraw the petition (Doc. 16). In Wagner v. Commissioner, 118 T.C. 330 (2002), 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 petitioners' Letter Dated March 17, 2024, is recharacterized as petitioners' Motion to Withdraw Petition. It is further
ORDERED that petitioners' Motion to Withdraw Petition is granted, and this case is dismissed.