Opinion
15655-23L
08-16-2024
WISSAM HANNAWA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On February 21, 2024, respondent filed a Motion for Summary Judgment. On August 15, 2024, petitioner filed a Motion to Dismiss. Petitioner 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. It is further ORDERED that respondent's Motion for Summary Judgment is denied as moot.