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.