Opinion
13592-20SL
06-01-2022
YOON JEONG CHOI, 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 May 20, 2022. 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 4, 2020, has been fully satisfied and, therefore, respondent does not intend to levy to collect for petitioner's tax liability for the 2015 and 2016 taxable years. 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 May 20, 2022, is granted and this case is dismissed.