Opinion
25932-21L
04-12-2023
ORDER OF DISMISSAL
Christian N. Weiler Judge
This collection due process (CDP) case is calendared for trial on the Court's May 1, 2023, Jackson, Mississippi trial session. On April 10, 2023, petitioner, by and through her counsel of record, filed a Motion to Dismiss. This Court has held that a CDP case involving a lien and/or levy case may be dismissed upon motion by the petitioner. Wagner v. Commissioner, 118 T.C. 330 (2002).
Accordingly, and upon due consideration, it is hereby
ORDERED that this case is stricken for trial from the Court's Jackson, Mississippi trial session beginning May 1, 2023. It is further
ORDERED that petitioner's Motion to Dismiss is granted and this case is dismissed.