Opinion
14411-20L
11-16-2023
ANTHONY K. GRECO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Albert G. Lauber Judge.
This collection due process (CDP) case was continued from the Court's February 7, 2022, Denver, Colorado, trial session.
On November 16, 2020, the Internal Revenue Service (IRS or respondent) sent petitioner a notice of determination upholding the filing of a notice of intent to levy with respect to petitioner's trust fund recovery penalties for the periods ending September 30, 2017, March 31, 2018, and June 30, 2018. Petitioner timely petitioned this Court. On November 13, 2023, respondent filed a Motion to Dismiss on Ground of Mootness. See Tax Court Rule 53. He represents that the liabilities for the periods at issue have been satisfied, and that the proposed levy that was the subject of the CDP proceeding is no longer necessary. He also represents that petitioner does not object to the granting of the Motion.
As there is no remaining case or controversy to sustain this Court's jurisdiction, this action is no longer justiciable. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). We will therefore dismiss this case as moot. In consideration of the foregoing, it is
ORDERED that the Motion to Dismiss on Ground of Mootness, filed November 13, 2023, is granted and this case is dismissed.