Opinion
21043-22SL
09-12-2023
DUNG M. NGUYEN & TUAN K. NGUYEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Diana L. Leyden Special Trial Judge.
This case is currently calendared for trial at the September 18, 2023, Boston, Massachusetts, Trial Session of the Court.
On July 24, 2023, respondent filed a Motion to Dismiss on Ground of Mootness, (motion), requesting that this case be dismissed as moot, given the tax liability for the period at issue has been paid in full and the proposed levy is no longer necessary. Attached to the motion as Exhibit A is an Account Transcript for tax year 2018 reflecting that the tax liability for that year had been paid in full.
Petitioners filed a Response to Motion to Dismiss on Ground of Mootness on August 22, 2023 (first response), objecting to the granting of the motion. By Order served August 24, 2023, the Court set the motion for hearing at the September 18, 2023, Boston, Massachusetts, Trial Session of the Court. Subsequently, petitioners retained counsel, who filed an entry of appearance on August 29, 2023, and filed a Response to Motion to Dismiss on Ground of Mootness on September 11, 2023 (second response). In the second response, petitioners, acting through their recently appointed counsel, requested that the second response supersede the first response and noted that they did not object to the granting of respondent's motion and dismissal of this case as moot.
Because there is no longer any case or controversy to sustain the Court's jurisdiction, this action is no longer justiciable, this case is moot, and the Petition should be dismissed. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Upon due consideration and for cause, it is
ORDERED that this case is stricken for trial from the Court's September 18, 2023, Boston, Massachusetts, Trial Session. Petitioners are not expected to appear at the calendar call or hearing on Monday, September 18, 2023. It is further
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed July 24, 2023, is granted, and this case is dismissed as moot.