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.