Opinion
15122-20SL
12-13-2021
Mechelle Berry Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Peter J. Panuthos Special Trial Judge
Respondent's Motion to Dismiss On Ground of Mootness was filed on December 3, 2021. Respondent moves that this case be dismissed because the tax liability, including interest and penalties, which was the subject of the Notice of Determination dated November 23, 2020, has been fully satisfied and, therefore, respondent does not intend to levy to collect for petitioner's tax liability for the 2016 taxable year. In his motion respondent asserts that petitioner has no objection to the granting of this motion.
ORDERED that respondent's Motion to Dismiss On Ground of Mootness, filed December 3, 2021, is granted and this case is dismissed.