Opinion
13935-23L
03-27-2024
MARIA LYRAS, 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 I.R.C. Sections 6320 or 6330, dated August 1, 2023, for petitioner's taxable years 2001 through 2012. On March 22, 2024, petitioner filed a Motion to Withdraw Petition pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002). Petitioner advised that respondent does not object to the motion. 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. 11) is granted, and this case is dismissed.