Opinion
20401-19L
06-14-2021
Lowell Curtis Anderson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Christian N. Weiler Judge
This case is before the Court on respondent's motion for summary judgment filed on November 20, 2020, in which the Court took under advisement during the February 1, 2021 San Francisco, California trial. On May 12, 2021, the parties filed a joint status report informing the Court that respondent's service center abated the underlying liabilities for the tax period at issue, except the tax period ending December 31, 2021, based on petitioner's filed Form 941 returns. The report further states that after the abatement of the underlying Form 941 liability for the period ending December 31, 2021 is processed, respondent would file a motion to dismiss on ground of mootness.
Upon due consideration and for cause, it is
ORDERED that, on or before July 14, 2021, the parties shall file with the Court a joint report (or separate reports, if preferred) regarding the status of this case.