Opinion
10381-20L
07-22-2022
DOUGLAS C. MACKINNON & LISA MACKINNON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
David Gustafson, Judge
On July 21, 2022, the parties filed a joint motion (Doc. 17) to dismiss the case on grounds of mootness, stating that "the tax liability for 2015, the year at issue, has been paid in full and the proposed collection action is no longer necessary", citing Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). It is
ORDERED that the joint motion is granted and that this case is dismissed as moot.