Opinion
10833-19L
01-28-2022
Kirk E. Heaton Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
DAVID GUSTAFSON, JUDGE
On January 27, 2022, the parties filed a joint status report (Doc. 32), stating that "[o]nce respondent processes the payment [recently made by petitioner], and there is no longer a balance on petitioner's account for tax year 2006, respondent will file a motion to dismiss the case for mootness". It is therefore
ORDERED that respondent's motion for summary judgment (Doc. 7) is denied as moot. It is further
ORDERED that, no later than March 4, 2022, respondent (or the parties jointly) shall file either a motion to dismiss the case for mootness or another appropriate filing.