Opinion
409-24SL
07-30-2024
EVALASH AND NAIL LOUNGE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge.
On March 25, 2024, respondent filed a Motion to Dismiss on Ground of Mootness asserting that petitioner's employment tax liabilities for tax periods ending March 31, 2020, and December 31, 2020, have been fully paid and the proposed levy is no longer necessary. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has not done so.
Accordingly, upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness is granted and this case is dismissed on the ground of mootness.