Opinion
14956-23L
12-20-2023
ECO WASH LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 1, 2023, respondent filed a Motion to Dismiss on Ground of Mootness as to petitioner's Form 941 tax liabilities for the tax periods ending September 30, 2020, December 31, 2020, and March 31, 2021, given that the tax liabilities for these tax periods have been paid in full and the federal tax lien for these periods is no longer necessary. By Order served November 2, 2023, the Court directed petitioner to file an objection, if any, to respondent's Motion. Petitioner did not file an objection.
Premises considered, it is
ORDERED that respondent's above-referenced Motion to Dismiss on Ground of Mootness is granted, and this case is dismissed as moot insofar as it relates to the Form 941 tax liabilities for the tax periods ending September 30, 2020, December 31, 2020, and March 31, 2021. Petitioner is advised that so much of this case as relates to the Form 941 tax liabilities for the tax periods ending December 31, 2019, March 31, 2020, June 30, 2020, and December 31, 2021; and as relates to the Form 940 tax liabilities for the tax period ending December 31, 2020; remains pending before the Court.