Opinion
12452-22SL
03-18-2024
ORDER OF DISMISSAL
Adam B. Landy, Special Trial Judge
This case is calendared for trial at the Court's Los Angeles, California, small tax case trial session commencing on May 20, 2024.
On March 15, 2024, Ms. Pascual filed a Motion to Dismiss representing therein she wishes to voluntarily withdraw her petition for this collection due process case under Internal Revenue Code section 6330. 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 Ms. Pascual's Motion to Dismiss, filed March 15, 2024, is granted, and this case is dismissed.