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Lemons v. Comm'r of Internal Revenue

United States Tax Court
Sep 13, 2021
No. 12077-20L (U.S.T.C. Sep. 13, 2021)

Opinion

12077-20L

09-13-2021

Rodney M. Lemons Petitioner v. Commissioner of Internal Revenue Respondent


ORDER OF DISMISSAL

Alina I. Marshall Judge.

This case is calendared for a remote trial at the session of the Court scheduled to commence on October 18, 2021, for cases in which Dallas, Texas, is the place of trial.

On September 8, 2021, respondent filed a motion to dismiss on ground of mootness with respect to petitioner's taxable year 2016. In that motion, respondent asserts that petitioner's tax liabilities for taxable year 2016 have been paid in full and the proposed levy is no longer necessary. Additionally, respondent indicates that petitioner has no objection to the granting of respondent's motion.

Accordingly, it is

ORDERED that respondent's motion to dismiss on ground of mootness filed September 8, 2021, is granted and this case is dismissed on the ground of mootness.

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Summaries of

Lemons v. Comm'r of Internal Revenue

United States Tax Court
Sep 13, 2021
No. 12077-20L (U.S.T.C. Sep. 13, 2021)
Case details for

Lemons v. Comm'r of Internal Revenue

Case Details

Full title:Rodney M. Lemons Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Sep 13, 2021

Citations

No. 12077-20L (U.S.T.C. Sep. 13, 2021)