Opinion
26788-21L
03-10-2022
An Answered Prayer, LLC Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Richard T. Morrison Judge
On March 8, 2022, respondent filed a motion to dismiss on grounds of mootness and stated therein that petitioner's tax liabilities for the five quarterly employment tax (Forms 941) periods and for the annual federal unemployment tax (Form 940) period at issue in this case have been paid in full and that the lien and proposed levy are no longer necessary for these tax periods. Respondent attached to the motion the account transcripts for the tax periods at issue and other information which indicate zero balances for the tax periods at issue. The motion states that petitioner does not object to the granting of the motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's March 8, 2022 motion to dismiss on grounds of mootness is granted and this case is dismissed on grounds of mootness. 1