Opinion
13144-22SL
03-29-2023
JANET MARIE CLAWSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Lewis R. Carluzzo Chief Special Trial Judge
This I.R.C. section 6330(d) case is before the Court on (1) respondent's motion to dismiss on grounds of mootness, and (2) respondent's motion to dismiss for lack of jurisdiction so much of this case that relates to various years referenced in the petition. Both motions were filed on March 3, 2023, and both motions were heard in Denver, Colorado, on March 27, 2023. Counsel for respondent appeared and argued in support of the motions. There was no appearance by or on behalf of petitioner.
According to respondent, the federal tax liability that respondent proposed to collect has been paid for one of the years referenced in the petition. With respect to other years referenced in the petition, respondent notes that no determination has been made with respect to any of those years that could support the Court's jurisdiction over any of those years in this case.
Giving due regard to the representations contained in the motions, taking into account the statements made by respondent's counsel at the hearing in support of the motions, and for cause set for more fully in the transcript of the proceedings, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction certain years referenced in the petition is granted because there has been no showing that respondent has acted or failed to act in any manner that could support the Court's jurisdiction over any of those years in this case. Otherwise, because the underlying liability for the year remaining in dispute has been paid and respondent no longer proposes any collection activities with respect to that year, it is
ORDERED that respondent's motion to dismiss upon the ground of mootness is granted, and this case is dismissed as moot.