Opinion
12316-20L
09-30-2021
George Ching-Piao Lin & Chang S.H. Lin Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Joseph Robert Goeke Judge.
On September 29, 2021, respondent filed a Motion to Dismiss on Ground of Mootness moving that this case be dismissed as moot insofar as it relates to petitioners' income tax liability for tax year 2014, given that the tax liability for that year has been paid in full and the proposed levy for that year is no longer necessary. Respondent provides that petitioners do not object to the granting of this motion. Accordingly, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, is granted and so much of this case pertaining to petitioners' tax year 2014 is dismissed as moot.
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