Opinion
17962-22SL
04-11-2023
RODERICK L. CUTRIGHT & CATHY A. CUTRIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On December 5, 2022, respondent filed in the above-docketed case a Motion To Dismiss on Grounds of Mootness. Therein, respondent moves to dismiss on the ground that, inter alia, as a result of subsequent payment in full, respondent no longer needs or intends to levy to collect from petitioners the tax liabilities for periods in 2016 that gave rise to the petition in the instant case. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so.
The foregoing considered, it is
ORDERED that respondent's just-referenced Motion To Dismiss on Grounds of Mootness is granted, and this case is dismissed as moot.