Opinion
13135-20
06-05-2023
CAROLYN JEAN COLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Mark V. Holmes Judge
This is an interest-abatement case that seems to have begun with an informal request that the IRS never acted on. Respondent's counsel saw merit in petitioner's claim and offered to put in a request for review at IRS APS, the part of the IRS that deals with account and processing support. That led to an administrative abatement. The parties agree that this moots the case. It is therefore
ORDERED that the parties' May 5, 2023 motion to dismiss this case on ground of mootness is granted and this case is dismissed.