Opinion
17974-22L
05-17-2024
ELEANOR CAVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 16, 2024, respondent filed a Motion to Dismiss on Ground of Mootness as to the Taxable Year Ended on March 31, 2017. Therein, respondent seeks to dismiss this case as moot as to the aforementioned tax period because, subsequent to the filing of the Petition, the liability for that period was paid in full, and respondent now no longer needs nor intends to levy to collect it. See Green-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006). There is no objection to the granting of the Motion.
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed on the ground of mootness as to the tax period ending March 31, 2017.