Opinion
14049-23L
07-12-2024
CLINTON CHESTNUT CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge
On July 11, 2024, petitioner filed a Motion to Dismiss. Petitioenr represents therein that respondent has no objection to the granting of that motion. 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 petitioner's Motion to Dismiss is granted and this case is dismissed.