Opinion
23631-21L
11-15-2023
SHEILA M. WEIR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Patrick J. Urda Judge
This case was stricken from the Court's April 25, 2022, New York, New York trial session and jurisdiction was retained by the undersigned.
On October 13, 2023, the Commissioner filed a motion to dismiss on ground of mootness, which states that petitioner Sheila M. Weir's tax liabilities for tax years 2008 and 2009 that gave rise to this instant case have been satisfied and that the Commissioner no longer needs to or intends to levy to collect them. Furthermore, the Commissioner states in his motion that petitioner Sheila M. Weir objects to the granting of this motion. The Court thereafter issued an Order directing Ms. Weir to file a written objection with the Court by November 7, 2023. To date, Ms. Weir has not filed an objection to the motion.
In view of these circumstances, we conclude that this case is moot and must be dismissed. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006). Therefore, it is
ORDERED that the Commissioner's motion to dismiss on ground of mootness is granted, and this case is dismissed as moot.