Caskey v. Comm'r of Internal Revenue

Full title: MARC CASKEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 23, 2024

No. 8797-24L (U.S.T.C. Jul. 23, 2024)

Opinion

8797-24L

07-23-2024

MARC CASKEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On July 16, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to 2018 and 2019, on the ground that insofar as this case relates to the taxable periods ending September 30, 2018, and March 31, 2019, the Court does not have jurisdiction because the taxes owed for those taxable periods have been paid. Upon further review of the record in this case, it appears that the case is based on a notice of determination dated May 14, 2024, in which the proposed levy was not sustained for the above-mentioned taxable periods because petitioner had already paid the taxes for those taxable periods.

Upon due consideration, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to 2018 and 2019, filed July 16, 2024, shall be held in abeyance. It is further

ORDERED that, on or before August 12, 2024, each party shall file a memorandum setting forth their positions as to whether this case is moot with respect to the taxable periods ending September 30, 2018, and March 31, 2019.