Opinion
14364-19S
06-30-2022
BERTILLIA VIOLET LAVERN, PETITIONER AND RANDALL J. LAVERN, INTERVENOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Joseph H. Gale, Judge
The Petition in this case seeks a determination as to petitioner Bertillia Violet Lavern's eligibility for relief from joint and several liability pursuant to I.R.C. § 6015 with respect to the taxable year 2017. Upon due consideration of the parties' Joint Motion to Dismiss on Grounds of Mootness, filed October 6, 2020, respondent's First Supplement thereto filed October 26, 2020, and respondent's Response to Order Dated October 30, 2020, filed November 19, 2020, the Court concludes that this case is moot and must be dismissed. See, e.g., Minihan v. Commissioner, 138 T.C. 1, 2 n.2 (2012).
The foregoing considered, it is
ORDERED that the parties' Joint Motion to Dismiss on Grounds of Mootness, as supplemented, is granted and this case is hereby dismissed as moot.