Opinion
1373-21SL
07-25-2023
JOHN HOLDEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Peter J. Panuthos Special Trial Judge
On June 26, 2023, respondent filed a Motion to Dismiss on Ground of Mootness. Respondent moves that this case be dismissed because the tax liability, which was the subject of the Notice of Determination dated November 25, 2020, has been fully satisfied and, therefore, respondent does not intend to levy to collect for petitioner's tax liability for the 2012 taxable year. Respondent indicates that petitioner does not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed June 26, 2023, is granted and this case is dismissed on ground of mootness.