Opinion
28108-21SL
11-29-2022
PAUL J. BUXBAUM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Peter J. Panuthos Special Trial Judge
Respondent's Motion to Dismiss On Ground of Mootness was filed on November 14, 2022. Respondent moves that this case be dismissed because the tax liability, including interest and penalties, which was the subject of the notice of Determination dated July 2, 2021, has been fully satisfied and, therefore, respondent does not intend to levy to collect for petitioner's tax liability for the 2017 taxable year. In his motion respondent asserts that petitioner has no objection to the granting of this motion.
ORDERED that respondent's Motion to Dismiss On Ground of Mootness, filed November 14, 2022, is granted and this case is hereby dismissed.