Opinion
5093-22L
01-13-2023
GEORGE HUMPHREY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Christian N. Weiler Judge
On January 6, 2023, respondent filed a Motion to Dismiss on Ground of Mootness and stated therein that he "no longer needs the proposed levy to collect Petitioner's tax liabilities for the years at issue since they have been paid in full." Respondent's motion also reflects that petitioner does not object to the granting of the motion to dismiss.
Under these circumstances, there is no longer any case or controversy and the matter is now moot. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006); Gerakios v. Commissioner, T.C. Memo. 2004-203.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness filed January 6, 2023, is granted, and this case is dismissed on the ground of mootness.