Opinion
15761-23L
12-05-2023
ALBERTINA CAMACLANG D.B.A. EUROPA GUEST HOME, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On December 1, 2023, respondent filed a Motion to Dismiss on Ground of Mootness in this collection due process case. See I.R.C. §§ 6320(c), 6330(d). In the Motion, respondent states that, subsequent to the filing of the Petition, there are no longer underlying tax liabilities for the taxable periods at issue, and that, consequently, the liens for those taxable periods have been released. Respondent represents that there is no objection to the granting of the Motion.
In view of these circumstances, we conclude that this case is moot and must be dismissed. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006). That being so, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed as moot.