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Castillo v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 22960-22L (U.S.T.C. Mar. 20, 2023)

Opinion

22960-22L

03-20-2023

YESENIA V. CASTILLO & CESAR E. MADRUENO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL

Patrick J. Urda Judge

This case is currently calendared on the Court's San Diego, California trial session, scheduled to begin June 20, 2023.

On March 14, 2023, the parties filed a joint motion to dismiss on ground of mootness. Therein, the parties move to dismiss on the ground that the tax liability that is the subject of the notice of determination has been paid in full and that the Commissioner therefore no longer intends to levy to collect income tax liabilities for 2016. See Green-Thapedi v. Commissioner, 126 T.C. 1 (2006). Upon due consideration of the foregoing, it is

ORDERED that the joint motion to dismiss on ground of mootness is granted, and this case is dismissed as moot.


Summaries of

Castillo v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 22960-22L (U.S.T.C. Mar. 20, 2023)
Case details for

Castillo v. Comm'r of Internal Revenue

Case Details

Full title:YESENIA V. CASTILLO & CESAR E. MADRUENO, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 20, 2023

Citations

No. 22960-22L (U.S.T.C. Mar. 20, 2023)