Opinion
1379-20L
08-05-2021
Albert Avstreih Trust L-T-W FBO, Silvia Avstreih, and Martha Jane Avstreih-Ross, Trustees Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Elizabeth A. Copeland Judge
On August 2, 2021, respondent filed with the Court Respondent's Motion to Dismiss on Ground of Mootness in which respondent, moves pursuant to T.C. Rule 53, that this case be dismissed as moot given that the 2014 Federal Trust Income Tax liability at issue has been abated in full and respondent no longer intends to take collection action regarding the (former) 2014 liability. Respondent's motion indicates that Petitioner does not object to the granting of this motion.
After due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed August 2, 2021, is granted, and this case is dismissed on ground of mootness.