Opinion
5041-23L
05-31-2024
MICHAEL R. DAVIS & DONNA DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Alina I. Marshall, Judge
On May 28, 2024, respondent filed in this case a Motion to Dismiss on Ground of Mootness. Therein, respondent moves to dismiss on the ground that, as a result of respondent's concession and subsequent abatement of the instant liability, respondent no longer needs or intends to levy to collect from petitioners the tax liabilities for the period ending December 31, 2017, that gave rise to the Petition in the instant case. See Green-Thapedi v. Commissioner, 126 T.C. 1 (2006). Respondent further states in the motion that petitioners do not object to the granting thereof. Premises considered, it is
ORDERED that respondent's aforementioned motion is granted, and this case is dismissed as moot.