From Casetext: Smarter Legal Research

Prod. Tool Co. v. Comm'r of Internal Revenue

United States Tax Court
Apr 27, 2022
No. 1515-21L (U.S.T.C. Apr. 27, 2022)

Opinion

1515-21L

04-27-2022

PRODUCTION TOOL COMPANY, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL

Courtney D. Jones Judge

This case is scheduled for trial at the remote session of the Court scheduled to commence on May 9, 2022, for Des Moines, Iowa. On March 18, 2022, respondent filed a Motion to Dismiss on Ground of Mootness. In the motion, respondent asserts that petitioner's tax liability for the tax period ending June 30, 2019, upon which is case is based, has been paid in full and respondent's proposed collection action is no longer necessary.

On March 22, 2022, we directed petitioner to file a response to the Motion to Dismiss by April 25, 2022. The Order advised petitioner that failure to respond would likely result in the Court granting respondent's Motion. To date, the Court has not received a response to the Court's March 22, 2022, Order, objection to respondent's Motion to Dismiss, returned mail, or any other correspondence from petitioner. Accordingly, it is

ORDERED that respondent's aforementioned Motion, is granted and this case is dismissed on the ground of mootness.


Summaries of

Prod. Tool Co. v. Comm'r of Internal Revenue

United States Tax Court
Apr 27, 2022
No. 1515-21L (U.S.T.C. Apr. 27, 2022)
Case details for

Prod. Tool Co. v. Comm'r of Internal Revenue

Case Details

Full title:PRODUCTION TOOL COMPANY, LLC, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Apr 27, 2022

Citations

No. 1515-21L (U.S.T.C. Apr. 27, 2022)