Opinion
12381-23SL
01-26-2024
PHILIP L. FRYBERGH & ELLEN D. FRYBERGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge
On January 24, 2024, respondent filed in the above-docketed case a Motion To Dismiss on Grounds of Mootness. Therein, respondent moves to dismiss on the ground that, as a result of subsequent payment in full, respondent no longer needs or intends to levy to collect from petitioners the tax liabilities for the 2019 period that gave rise to the petition in the instant case. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Respondent further states in the motion that petitioners do not object to the granting thereof.
The foregoing considered, it is
ORDERED that respondent's just-referenced Motion To Dismiss on Grounds of Mootness is granted, and this case is dismissed as moot.