Opinion
11456-20L
11-02-2021
Copperstate Industrial Inc Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Alina I. Marshall Judge
This case is calendared for a remote trial at the session of the Court scheduled to commence on December 6, 2021, for cases in which Las Vegas, Nevada, is the place of trial.
On September 29, 2021, respondent filed a motion to dismiss on ground of mootness and a declaration of Ping Chang in support of motion to dismiss on ground of mootness. In that motion, respondent asserts that petitioner's tax liabilities for taxable years 2007, 2008, and 2009, the penalty under Internal Revenue Code (I.R.C.) section 6721 for taxable year 2013, and the additions to tax under I.R.C. section 6651(a)(1) for taxable years 2014 and 2015, have been paid in full and the proposed levy is no longer necessary. Additionally, respondent indicates that petitioner has no objection to the granting of respondent's motion.
Accordingly, it is
ORDERED that respondent's motion to dismiss on ground of mootness filed September 29, 2021, is granted and this case is dismissed on the ground of mootness.