Opinion
16234-21L
05-03-2023
KEALAKAI PUMEHANA LINDSEY-MEYER & KEAO RODNEY MEYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
This collection due process case is before the Court on respondent's Motion to Dismiss on Ground of Mootness and to Strike as to the 2015 Taxable Year, filed May 2, 2023. See I.R.C. § 6330(d). Therein, respondent states that the tax liability for the taxable year 2015 has been abated in full, and that, consequently, respondent no longer needs nor intends to levy to collect it. There is no objection to the granting of the Motion.
In view of these circumstances, we conclude that so much of this case as relates to the taxable year 2015 is moot and must be dismissed. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006).
Upon due consideration and for cause, it is hereby
ORDERED that respondent's above-referenced Motion is granted, and so much of this case as relates to the taxable year 2015 is dismissed as moot. All references in the Petition to such year are deemed stricken from the Court's record in this case. It is further
ORDERED that the parties' Proposed Stipulated Decision, filed February 28, 2023, is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before June 2, 2023, the parties shall file either a revised proposed stipulated decision or a joint report regarding the then-present status of this case.