Opinion
12876-18L
05-31-2024
FAISAL AHMED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Michael B. Thornton Judge.
On May 30, 2023, the United States Court of Appeals for the Third Circuit remanded this case with instructions for further factfinding as to whether the IRS's Letter 1153, Notice of Trust Fund Recovery Penalty, to petitioner met the requirements of § 6672(b) and for further consideration as to whether petitioner may seek interest abatement under § 6404. In furtherance of this mandate, on August 11, 2023, this Court remanded this case to the I.R.S. Independent Office of Appeals (Office of Appeals) for a supplemental collection due process (CDP) hearing. On April 5, 2024, respondent filed a Status Report, attaching thereto a Supplemental Notice of Determination Concerning IRS Collection Actions under Internal Revenue Code Sections 6320 or 6330 (Supplemental Notice of Determination), dated April 4, 2024, issued by the Office of Appeals. In its Supplemental Notice of Determination, the Office of Appeals determined that respondent had timely sent a Letter 1153 to petitioner at his last known address as required by § 6672(b) and that respondent had timely assessed the penalties under § 6501. The Office of Appeals also determined that petitioner had not raised any interest abatement request during his CDP hearings. Similarly, petitioner has not raised any interest abatement request in his petition to this Court or otherwise during the proceedings before this Court. Cf. Rule 34(b)(1)(G) ("Any issue not raised in the assignments of error will be deemed conceded.").
All section references are to the Internal Revenue Code in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.
On May 14, 2024, respondent filed a Motion to Dismiss on Ground of Mootness, stating therein that, on the basis of representations of petitioner's counsel, petitioner does not object to this case being dismissed on grounds of mootness. For essentially the reasons stated in respondent's Motion to Dismiss on Ground of Mootness, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed May 14, 2024, is granted, and this case is dismissed on the ground of mootness.