Opinion
8104-23L
05-13-2024
DUANE M. ASPAAS & EDWINA ASPAAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge
On May 10, 2024, respondent filed a Motion to Dismiss on Ground of Mootness in this collection due process case. See I.R.C. §§ 6320(c), 6330(d). In the Motion, respondent states that, subsequent to the filing of the Petition, petitioners paid the underlying tax liability for the taxable period at issue, and that, consequently, the lien for that period has been removed. Respondent represents that there is no objection to the granting of 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). That being so, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed as moot.