Opinion
12009-20L
01-07-2022
Luke F. Henry & Meghan A. Bryant Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Elizabeth A. Copeland Judge
On December 3, 2021, respondent filed with the Court a Motion to Dismiss on Ground of Mootness which requests, pursuant to Tax Court Rule 53, that this case be dismissed as moot given that, subsequent to the filing of the petition, Petitioners' tax liabilities for tax years 2013 and 2014 were paid in full and the liens are no longer necessary. Respondent's motion also indicates that petitioners do not object to this case being dismissed on grounds of mootness.
After due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed December 3, 2021, is granted, and this case is dismissed on ground of mootness.