Opinion
12050-22SL
03-29-2023
ENTERPRISE INTEGRATION CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Adam B. Landy, Special Trial Judge.
This collection due process case is calendared for trial at the Washington, District of Columbia, Trial Session of the Court scheduled to commence on May 30, 2023.
On March 3, 2023, the Commissioner filed a Motion to Dismiss for Lack of Jurisdiction on the basis that Enterprise Integration Corporation (Enterprise) has paid the tax liability in full for the two tax periods at issue. In his motion, the Commissioner stated that Enterprise objected to the Court granting the motion. On March 28, 2023, the parties filed a Joint Status Report, among other things, stating that Enterprise no longer objected to the Court granting the Commissioner's motion.
Because there is no longer any case or controversy to sustain the Court's jurisdiction over the tax periods in question, this case is nonjusticiable and must be dismissed on the ground of mootness. See McLane v. Commissioner, 24 F.4th 316 (4th Cir. 2022), affg, T.C. Memo. 2018-149; see also Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006).
Upon due consideration of the Commissioner's motion and for cause, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction, filed March 3, 2023, is granted and this case is hereby dismissed on the ground of mootness.