Opinion
19440-23W
12-20-2023
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On December 19, 2023, petitioner filed a document titled Motion for Default and Dismissal, in which petitioner seeks to have this case dismissed. In Jacobson v. Commissioner, 148 T.C. 68, 70 (2017), the Court held that a whistleblower case may be dismissed upon motion by the petitioner.
Upon due consideration, it is
ORDERED that petitioner's Motion for Default and Dismissal is recharacterized as a Motion to Dismiss. It is further
ORDERED that petitioner's Motion to Dismiss is granted and this case is dismissed.