Opinion
14311-23S
07-18-2024
NICOLE DEBORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Joseph W. Nega Judge
This case is calendared for trial during the Court's Cincinnati, Ohio, trial session scheduled to begin on September 23, 2024. On June 4, 2024, respondent filed a motion to dismiss this case on grounds of mootness (respondent's motion), stating that, subsequent to the filing of the petition, the tax liability for the tax year in question, 2017, was abated by the Internal Revenue Service (IRS) after the tax liability was discharged in bankruptcy. As a result, there is no liability for the income tax year 2017 and respondent cannot consider petitioner's request for innocent spouse relief. On June 6, 2024, the Court ordered petitioner to respond to respondent's motion on or before July 8, 2024. As of the date of this order, petitioner has not responded to respondent's motion.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed June 4, 2024, is granted, and this case is dismissed as moot.