Opinion
7605-23L
01-24-2024
SOREN G. PETERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
James S. Halpern Judge
This case is calendared for trial at the Court's March 7, 2024, Albuquerque, New Mexico, trial session. On January 18, 2024, petitioner filed a Motion to Dismiss. 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. The motion states respondent has no objection. Therefore, it is
ORDERED that this case is stricken for trial at the above trial session. It is further
ORDERED that petitioner's Motion to Dismiss is granted, in that this case is dismissed.