Opinion
14657-22L
05-21-2024
JOSE JAVIER BENITEZ, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Mark V. Holmes Judge.
This case was on the January 30, 2023 Los Angeles, California trial calendar. It's based on a notice of determination by the IRS that it should levy on Mr. Benitez's assets to collect an unpaid tax debt. We continued the case because it seemed reasonably likely that the taxes that the IRS says he owns on one of Mr. Benitez's businesses were in fact paid by the other. Adjusting the IRS's records proves difficult, but it finally happened. Both parties agree the case is now moot, and it is therefore
ORDERED that respondent's May 6, 2024 motion to dismiss on ground of mootness is granted and this case is dismissed.