Opinion
31025-21L
07-22-2024
KENT A. MASTERS & MARIA A. MASTERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge
On July 19, 2024, the parties filed a joint 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. Accordingly, it is
ORDERED that the parties' joint Motion to Dismiss is granted and this case is dismissed.