Opinion
12128-23L
06-10-2024
ELEVEN WILLOW COURT, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
KATHLEEN KERRIGAN CHIEF JUDGE.
On June 7, 2024, respondent filed in the above-docketed case a Motion To Dismiss on Ground of Mootness. Therein, respondent moves to dismiss on the ground that the employment tax liabilities for the tax periods ending September 30, 2018, and December 31, 2018, which gave rise to the petition in the instant case, have been satisfied in full, and respondent no longer needs or intends to levy to collect from petitioner the employment tax liabilities for those periods. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Respondent further states in the motion that petitioner does not object to the granting thereof.
The foregoing considered, it is
ORDERED that respondent's just-referenced Motion To Dismiss on Ground of Mootness is granted, and this case is dismissed as moot.