Opinion
2739-24L
08-05-2024
RICHARD E. ISAAC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
TAMARA W. ASHFORD, JUDGE.
This case is currently calendared for trial at the Session of the Court commencing on November 18, 2024, in Philadelphia, Pennsylvania.
On August 1, 2024, petitioner's Motion to Dismiss was filed. Therein, petitioner moves to dismiss this case pursuant to Rule 53 of the Tax Court Rules of Practice and Procedure on the ground that petitioner no longer wishes to prosecute the case. Petitioner indicates that respondent does not object to the 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. Upon due consideration and for cause, it is hereby
ORDERED that petitioner's Motion to Dismiss, filed August 1, 2024, is granted, and this case is dismissed.