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Brown v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 6648-19SL (U.S.T.C. Aug. 3, 2022)

Opinion

6648-19SL

08-03-2022

WILLIAM L. BROWN & JENNIFER DANIELS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL

Elizabeth Crewson Paris, Judge

Before the Court is petitioners' Motion to Dismiss, filed July 13, 2022, docket entry 29. By Order dated July 20, 2022, docket entry 31, the Court directed respondent, on or before July 29, 2022, to file a response to petitioners' Motion to Dismiss, and attach thereto a copy of petitioners' transcript of the year at issue in this case.

On July 29, 2022, docket entry 32, respondent filed a Status Report, attaching thereto as Exhibit A, a copy of the Supplemental Notice of Determination Concerning IRS Collection Actions under Internal Revenue Code Sections 6320 or 6330, which reflects that respondent's settlement officer reviewed the assessment of the accuracy related penalty and did not sustain the levy because petitioners no longer had a balance due in tax year 2015.

Also on July 29, 2022, docket entry 33, respondent filed a Response to Petitioners' Motion to Dismiss, attaching thereto as Exhibit A, a copy of petitioners' 2015 account transcript, which reflects the 2015 tax year balance had been paid through refund offsets from the 2018, 2019, and 2020 tax years. Further, the Court's jurisdiction under I.R.C. § 6330(d) is limited to reviewing any issues relating to the NFTL or the proposed levy, and the court will dismiss as moot cases in which there is no unpaid tax liability upon which the lien or proposed levy could be based. Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006).

Given the foregoing, it is

ORDERED that petitioners' Motion to Dismiss, filed July 13, 2022, docket entry 29, is recharacterized as Petitioners' Motion to Dismiss on Ground of Mootness. It is further

ORDERED that petitioners' Motion to Dismiss on Ground of Mootness is granted, and this case is dismissed as moot.


Summaries of

Brown v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 6648-19SL (U.S.T.C. Aug. 3, 2022)
Case details for

Brown v. Comm'r of Internal Revenue

Case Details

Full title:WILLIAM L. BROWN & JENNIFER DANIELS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 3, 2022

Citations

No. 6648-19SL (U.S.T.C. Aug. 3, 2022)