Opinion
13642-22SL
07-28-2023
KIMBERLY A. FURLONG & SCOTT FURLONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge.
This case is currently calendared on the Court's Cleveland, Ohio trial session, scheduled to begin October 2, 2023.
On July 25, 2023, the Commissioner filed a motion to dismiss on ground of mootness moving that the Court dismiss this case insofar as it relates to petitioners' income tax liability for tax year 2019, given that the tax liability has been paid in full and the lien for that period is no longer necessary. Furthermore, the Commissioner indicates in his motion that he had issued a notice of determination sustaining the proposed levy action to collect petitioners' unpaid income tax liabilities for the taxable year 2019.
Since the Commissioner references both petitioners in his motion, it is assumed that there were notice(s) of determination issued to both petitioners in this case. However, after the Court's review, it appears the only notice of determination in the record is addressed to petitioner Kimberly A. Furlong. We will direct the Commissioner to file a supplement to his motion and attach a copy of the notice of determination issued to petitioner Scott Furlong, or an appropriate motion if no such notice had been issued. Upon due consideration, it is
ORDERED that, on or before August 16, 2023, the Commissioner shall file a supplement his motion to dismiss on ground of mootness, therein attaching any notice(s) issued to petitioner Scott Furlong, or in lieu of a supplement, he shall file an appropriate motion as it relates to petitioner Scott Furlong.