Opinion
22321-22L
01-26-2024
BAKER ELECTRIC CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge.
On January 25, 2024, respondent filed in the above-docketed case a Motion To Dismiss on Grounds of Mootness. Therein, respondent moves to dismiss on the ground that, as a result of subsequent abatement and/or payment in full, respondent no longer needs or intends to levy to collect from petitioner the tax liabilities for periods in 2016, 2020, and 2021 that gave rise to the petition in the instant case. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Respondent further states in the motion that petitioner does not object to the granting thereof.
The foregoing considered, it is
ORDERED that respondent's just-referenced Motion To Dismiss on Grounds of Mootness is granted, and this case is dismissed as moot.