Opinion
9844-23L
08-03-2023
JULIANA K. DIXON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
This collection due process case is before the Court on respondent's Motion to Dismiss and Strike on Ground of Mootness as to the Years 2014 and 2017, filed August 3, 2023. Therein, respondent states that petitioner's federal income tax liabilities for the taxable years 2014 and 2017 have been fully paid, and that, consequently, respondent no longer needs nor intends to levy to collect them. There is no objection to the granting of the Motion.
In view of these circumstances, we conclude that so much of this case as relates to the taxable years 2014 and 2017 is moot and must be dismissed. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006). That being so, it is
ORDERED that respondent's above-referenced Motion is granted, and so much of this case as relates to the taxable years 2014 and 2017 is hereby dismissed as moot. All references in the Petition to such years are deemed stricken.
Petitioner is informed that so much of this case as relates to the taxable year 2016 remains pending before the Court.