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Humphrey v. Comm'r of Internal Revenue

United States Tax Court
Jan 13, 2023
No. 5093-22L (U.S.T.C. Jan. 13, 2023)

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.


Summaries of

Humphrey v. Comm'r of Internal Revenue

United States Tax Court
Jan 13, 2023
No. 5093-22L (U.S.T.C. Jan. 13, 2023)
Case details for

Humphrey v. Comm'r of Internal Revenue

Case Details

Full title:GEORGE HUMPHREY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jan 13, 2023

Citations

No. 5093-22L (U.S.T.C. Jan. 13, 2023)