Opinion
11605-20L
09-01-2021
DTLR Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL
COURTNEY D. JONES JUDGE
On August 24, 2021, respondent filed a Motion to Dismiss on Grounds of Mootness and stated therein that petitioner's tax liability for tax year 2015 has been paid in full and the lien is no longer necessary. Respondent attached to his motion the account transcript for petitioner's taxable year 2015 reflecting an account balance of zero. Respondent's motion also reflects that petitioner does not object to the granting of the motion to dismiss.
Under these circumstances, there is no longer any case or controversy and the matter is now moot. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 12-13 (2006); Gerakios v. Commissioner, T.C. Memo. 2004-203.
Upon consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss on Grounds of Mootness is granted, and this case is dismissed on the ground of mootness.
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