Opinion
11658-20L
11-28-2022
RAY ALLEN BARNES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Ronald L. Buch Judge
On November 23, 2022, the Commissioner filed a Motion to Dismiss on Ground of Mootness and stated therein that Mr. Barnes's tax liability for 2012 has been paid in full and the proposed collection action is no longer necessary. The Commissioner attached to his motion the account transcript for Mr. Barnes's taxable year 2012 reflecting that the assessed balance has been paid in full. The Commissioner's motion also reflects that Mr. Barnes does not object to the granting of the motion to dismiss.
Under these circumstances, there is no longer any case or controversy and the matter is now moot. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006).
Considering the foregoing, it is
ORDERED that the Commissioner's Motion to Dismiss on Ground of Mootness filed November 23, 2022, is granted, and this case is dismissed on the ground of mootness.