Opinion
3153-20L
07-26-2023
CSI AVIATION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Albert G. Lauber, Judge.
This is a collection due process (CDP) case. On January 17, 2020, the Internal Revenue Service (IRS or respondent) sent petitioner a notice of determination upholding the filing of a notice of intent to levy with respect to petitioner's excise tax liability for tax years 2015 and 2016. Petitioner timely petitioned this Court.
The case was calendared for trial on the Court's February 16, 2021, Albuquerque, New Mexico, trial session. By Order served November 19, 2020, we continued the case pending the resolution of related litigation. That litigation has been resolved.
On July 25, 2023, respondent filed a Motion to Dismiss on Ground of Mootness. See Tax Court Rule 53. Respondent represents that petitioner's liabilities for the periods at issue have been satisfied and that the proposed levy that was the subject of the CDP proceeding is no longer necessary. He represents that petitioner does not object to the granting of the Motion.
As there is no remaining case or controversy to sustain this Court's jurisdiction, this action is no longer justiciable. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). We will therefore dismiss this case as moot. In consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed July 25, 2023, is granted, and this case is dismissed.