Opinion
1745-21S.
11-13-2023
NAKITA C. DOUGLASS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
PETER J. PANUTHOS, SPECIAL TRIAL JUDGE.
On September 27, 2023, respondent filed a Motion to Dismiss on Grounds of Mootness (Index #18). On October 11, 2023, the Court served an Order on petitioner instructing her, on or before October 25, 2023, to file a response to respondent's Motion to Dismiss on Grounds of Mootness. Petitioner has not responded.
On November 6, 2023, this case was called from the calendar at the Trial Session of the Court at Baltimore, Maryland. There was no appearance by or on behalf of petitioner. Respondent's counsel appeared and was heard. At that time respondent's counsel advised that petitioner sought section 6015 Innocent Spouse Relief. However, the parties have now agreed that petitioner did not file a joint return and therefore is not eligible for Innocent Spouse Relief.
Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss on Grounds of Mootness, filed September 27, 2023, is granted, and this case dismissed.