Opinion
13316-17
05-10-2024
KELLY R. BARRERA, PETITIONER AND GILDARDO A. BARRERA, INTERVENOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Travis A. Greaves, Judge
This case is calendared for trial during the Court's May 13, 2024, Chicago, Illinois, trial session. On April 19, 2024, respondent filed a Motion to Dismiss on Ground of Mootness.
In his motion, respondent represents that the 2009 and 2010 tax liabilities, for which petitioner made a claim for relief pursuant to I.R.C. sec. 6015, has been paid in full by intervenor and the relief is no longer necessary. See Minihan v. Commissioner, 138 T.C. 1, 2 n.2 (2012) (where the entire joint liability has been paid, petitioner's request for section 6015 relief is moot, since the IRS will engage in no more collection activity, unless a refund is possible). Furthermore, since petitioner's spouse paid the entire deficiency, petitioner is not entitled to a refund under I.R.C. section 6015(g)(1). See Kaufman v. Commissioner, T.C. Memo. 2010-89, slip op. at 5 (a collection due process case was not moot even though the liability had been fully paid because the section 6015 claimant was seeking a refund of the amount paid); see also Rosenthal v. Commissioner, T.C. Memo. 2004-89, slip op. at 12-13 n.6 ("It also must be shown that the payments were not made with the joint return and were not joint payments or payments that the nonrequesting spouse made"). Therefore the issue in this case is moot as to whether or not petitioner is entitled to relief under I.R.C. section 6015 for tax years 2009 and 2010. We will therefore grant respondent's motion to dismiss on ground of mootness.
On April 23, 2024, the Court ordered petitioner to file a response, on or before May 7, 2024, to respondent's Motion to Dismiss on Ground of Mootness. As of the date of this Order of Dismissal, no response has been received by or on behalf of petitioner.
Upon due consideration, it is
ORDERED that respondent's above-referenced Motion to Dismiss on Ground of Mootness is granted, and this case is dismissed.