Opinion
10252-23L
04-15-2024
IRENE NAPOLITANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Emin Toro Judge.
On February 16, 2024, respondent filed a Motion for Summary Judgment (Doc. 10) along with a Declaration of Counsel Attorney Yana Rubin (Doc. 11). On March 21, 2024, petitioner filed a Response to Respondent's Motion for Summary Judgment (Doc. 13) along with a Declaration of Counsel Attorney Steven Robert Lehr (Doc. 15).
On April 9, 2024, the Court held a conference call with the parties to discuss, among other things, respondent's pending Motion for Summary Judgment.
On April 11, 2024, petitioner filed an unopposed Motion to Dismiss (Doc. 19). 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 hereby
ORDERED that respondent's Motion for Summary Judgment filed February 16, 2024, is denied as moot. It is further
ORDERED that petitioner's Motion to Dismiss filed April 11, 2024, is granted and this case is dismissed.