Opinion
19250-19L
07-07-2023
VINCENT LANDIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Joseph W. Nega, Judge
This case is calendared for trial at the Baltimore, Maryland, trial session of the Court scheduled to commence on September 18, 2023. On May 23, 2023, respondent filed a motion to dismiss on grounds of mootness indicating therein that the tax liability for the periods at issue were paid in full on October 13, 2021, and as a result of the full payment of petitioner's liabilities subject to the Notice of Determination, respondent no longer needs nor intends to levy to collect petitioner's trust fund tax liability for the periods at issue. By Order served May 24, 2023, the Court directed petitioner to file a response to respondent's motion on or before June 23, 2023. To date, no response has been received from petitioner.
Accordingly, it is
ORDERED that respondent's motion to dismiss on grounds of mootness, filed May 23, 2023, is granted and this case is dismissed on the grounds of mootness.