Opinion
36375-21L
10-19-2022
LY M. PHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Albert G. Lauber Judge
This is a collection due process case. On June 28, 2021, the Internal Revenue Service (IRS or respondent) sent petitioner a Notice of Intent to Levy and Your Collection Due Process Right to a Hearing for 2015 and 2016, the tax years at issue. On November 4, 2021, the IRS sent petitioner a notice of determination, which did not sustain the proposed levy because petitioner had paid in full the outstanding liabilities for 2015 and 2016.
Petitioner timely petitioned this Court disputing the notice of determination concerning the disapproved levy action. On October 14, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. See Tax Court Rule 53. Respondent represents that the IRS will take no further collection action against petitioner for the 2015 and 2016 taxable years, petitioner having paid in full the liabilities for those years, and that this case no longer presents a live case or controversy. Petitioner does not object to the granting of respondent's Motion to Dismiss.
As there is no remaining case or controversy to sustain this Court's jurisdiction, this action is no longer justiciable. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). We will therefore dismiss this case as moot. In consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed October 14, 2022, is granted in that this case is dismissed as moot.