Opinion
15344-22L
10-17-2023
SANAA I. ALAOUI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Emin Toro, Judge
This case is currently calendared for trial during the Court's December 18, 2023, Miami, Florida, trial session. On September 11, 2023, petitioner filed a Motion for Summary Judgment (Doc. 39).
On October 2, 2023, respondent filed a Motion to Dismiss on Ground of Mootness (Doc. 41). Respondent requests that the case be dismissed as moot on the ground that the "liability for taxable year 2018 was paid in full and the Federal Tax Lien for that period was removed."
On October 3, 2023, the Court held a conference call with the parties to discuss, among other things, the pending Motions. On October 12, 2023, the Court received a Letter from petitioner advising the Court that "[r]espondent's Motion to Dismiss is agreed on. [T]he petitioner agreed on the dismiss[al] of this case due to the [l]imited [j]urisdiction."
Upon due consideration, it is hereby
ORDERED that petitioner's Motion for Summary Judgment filed September 11, 2023, is denied as moot. It is further
ORDERED that respondent's Motion to Dismiss on Ground of Mootness filed on October 2, 2023, is granted, and this case is dismissed as moot. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006).