Opinion
9569-23L
01-25-2024
WILLIAM R. DELANEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Judge.
On January 24, 2024, respondent filed a Motion to Dismiss on Grounds of Mootness and to Strike asserting that subsequent to the filing of the Petition in this case, petitioner's tax liability relating to 2012 has been paid in full, and therefore, the proposed levy is no longer necessary relating to that year. Respondent states that petitioner has no objection to the granting of this Motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to tax year 2012 is dismissed as moot and is deemed stricken from the Court's record. Petitioner is advised that so much of this case relating to tax years 2014, 2015, and 2019 remain pending before the Court.