Opinion
358-21
09-30-2021
Isadora Connor Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
David Gustafson, Judge.
This case is a so-called "stand-alone" petition seeking relief from joint liability pursuant to I.R.C. section 6015. On September 24, 2021, the parties filed a joint motion to dismiss on grounds of mootness. In the motion, the parties state that after the petition in this was filed, the outstanding tax liabilities for the tax years 2016 and 2017 for which petitioner made a claim for relief pursuant to I.R.C. section 6015 were satisfied. In view of the parties' joint motion, it appears that this case is indeed now moot and should be dismissed. It is therefore
ORDERED that the parties' joint motion to dismiss on grounds of mootness is granted, and this case is dismissed as moot.
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