Opinion
29179-21S
04-28-2022
BEANSTALK COMPUTING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Maurice B. Foley Chief Judge
This is a collection due process (CDP) case. On April 26, 2022, respondent filed a Motion to Dismiss on Ground of Mootness representing that the Form 940 employment tax liabilities for the tax periods ending March 31, 2015, June 30, 2015, September 30, 2015, and December 31, 2015, have been fully paid by petitioner and therefore the proposed levy action is no longer necessary. Respondent further asserts that petitioner does not object to the granting of his motion. Because there is no longer any case or controversy to sustain the Court's jurisdiction over the tax periods in question, this case is nonjusticiable and must be dismissed on the ground of mootness. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006).
In view of the foregoing, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed April 26, 2022, is granted and this case is dismissed as moot.